over 12 months exemption

Currently, there are 0 users and 1 guest visiting this topic.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • #20573
    Anonymous
    Guest

    We have a property that has been exempt for 6 mnths on a class c exemption since 19.8.04 and has clocked to the 50% charge. The owners have now started major structural work on the property with effect from 18.4.05. They qualify for the exemption as prop is gutted and all works are being carried out but my question is, do we award the exemption 15 from 18.4.05 then give them the exemp 01 this will mean the property has been exempt for over 12 mnths with a 505 charge in between, or do i only grant an exemption upto 19.8.05 so it only gets exempt for 12 mnths and no longer

    #3201
    gerryg
    Participant

    Class A exemption applies

    [i:868fb2d4d6] (1) a dwelling which satisfies the requirement set out in paragraph (2) unless it has been such a dwelling for a continuous period of twelve months or more ending immediately before the day in question;

    (2) the requirement referred to in paragraph (1) is that the dwelling is vacant and –

    (a) requires or is undergoing major repair work to render it habitable, or

    (b) is undergoing structural alteration, or

    (c) has undergone major repair work to render it habitable, if less than six months have elapsed since the date on which the work was substantially completed and the dwelling has continuously remained vacant since that date, or

    (d) has undergone structural alteration, if less than six months have elapsed since the date on which the alteration was substantially completed and the dwelling has continuously remained vacant since that date;[/i:868fb2d4d6]

    The property in question is undergoing structural alteration and has been for less than 12 months so it falls under 2(b).

    Once the alterations are substantially complete the dwelling falls under 2(d).

    The fact that the dwelling has previously been exempt class C is a red herring. Para 1 limits [b:868fb2d4d6]this[/b:868fb2d4d6] exemption where the dwelling falls into one of the criteria in para 2 and has done so for 12 months. Prior to the alterations starting it did not fall into para 2.

    You should award the class A exemption from the date that structural alterations began and end it either 6 months after work was substantially completed or on 18 April 2006, whichever is the earlier date.

Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.