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Vacant properties that are undergoing or require structural alterations or major works

In 2013 the Government changed the regulations in respect to vacant properties requiring structural alterations or major works. The change removed the requirement to award a Class A exemption.

Local authorities are permitted to decide the local rate of discount allowed for certain unoccupied properties. This discount is agreed and is set annually. Chichester District Council has currently set the discount for vacant properties that require structural alterations or major works at 0%. Please note a 25% single person discount cannot be applied in these circumstances as a property must occupied as a main residence for this discount to apply.

Depending on the state of repair the Valuation Office Agency (VOA) may, in limited circumstances, delete a property from council tax rating. The owner will not have to pay any council tax until the works are complete. The VOA is an executive division of HM Revenues and Customs and is responsible for the banding of domestic properties.

The VOA will only agree to remove a property from banding under a strict set of circumstances. A property that has not been modernised is not a good reason for the band to be reduced or deleted.

Normal repairs, including the renewal of any part of a building that "wears out" over time and needs replacement will also not be considered. This includes:

  • A roof covering
  • Windows
  • Kitchen or bathroom fittings
  • Rewiring
  • Paintwork and decoration

However, if these repairs are part of a scheme of works which affect most of the property so it can't be lived in, the VOA may consider deleting the property. Further information is available at Valuation Office Agency (opens new window)

If you believe the works required to the property are extensive enough to consider removing from the council tax valuation list, please complete the application form:

Application to remove a property from council tax banding

Please include the following:

  • Date works commenced
  • Nature of works required
  • Anticipated duration of works
  • Photographic evidence of the state of the property (internal + external)
  • The planning application number (if not obtained, please state reason)
  • Builders estimates, surveyors reports, etc.

We will then issue a referral to the VOA requesting the property is removed from council tax banding. Please note that Chichester District Council cannot guarantee the VOA will agree to the request. if the referral is unsuccessful you will need to contact the VOA directly to discuss the matter further.

It is important to note that where the VOA agrees to remove the property from council tax banding, they will reassess the completed build as a brand-new property. This may result in an increase in council tax banding from the original.