If your home or business has been affected by flooding caused by Storm Dennis over the past week please be aware of the following advice in relation to Council Tax and Business Rates payments:

Council Tax

In a number of circumstances your property may have now become exempt from Council Tax. These are:

Class A – Dwellings requiring or undergoing major repair or structural alteration to render it habitable

The property will be exempt for a maximum time limit of 12 month so long as it is vacant and:

  • It requires or is undergoing structural alteration, or
  • It is undergoing structural alteration, or
  • It has undergone major repair works to render it habitable or structural alteration, and 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 – i.e. if the work was completed after 3 months, then the maximum exemption that would apply is 9 months.

Class C – Dwellings that have become vacant

If a property is left unoccupied and unfurnished an exemption of up to 6 months will apply. The exemption will commence from the date the property is left unoccupied and substantially unfurnished.

If either of these situations now apply to your home please complete the application form and the Council will be in contact with you to arrange an inspection of your property if it is considered necessary:

If you have been required to temporarily move out of your home or have had to permanently relocate you should also keep the Council Tax section informed so that your council tax records can be kept up to date – please complete the change of address form.

Business Rates

Exempt Properties

Although most business properties will be liable to pay business rates even when they are empty, there are a number of exemptions to this rule, principally properties such as shops and offices will be exempt for the first three months after they become vacant and for industrial premises the exemption will be for a period of six months. If, as a result of Storm Dennis, your business premises has now become empty please e-mail the Council at revenues@rctcbc.gov.uk providing the full details of your circumstances so that your case can be reviewed and an inspection of your premises arranged.

Partial Occupation

If flooding damage has affected your premises and you are unable to use some part of it and therefore are operating your business out of a smaller area for example then, with assistance from the Council, this can be reported to the Valuation Office Agency (VOA) (the agency with responsibility for setting the rateable value of your business premises). The VOA will review your case and may decide to temporarily reduce the rateable value of your premises for a maximum period of 6 months. This will mean you will pay less business rates while these conditions apply. If this is the case for your business then please contact the Council at revenues@rctcbc.gov.uk.

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