This question of Council Tax Exemptions on the death of an almshouse resident has been bugging me, since my original response to Euan Kennedy’s question, so I have been busy researching it further.
I have looked, specifically, at my local council’s website (Wiltshire) and with its help have now concluded that after an almshouse resident dies, the empty almshouse unit would typically be eligible for a Class B council tax exemption, not a Class F.
While Class F is used for properties left empty after a death, the specific rules for almshouses as charity-owned properties make Class B the relevant exemption.
Here is a breakdown of why this is the case:
Class F exemption (applies to properties where the owner has died). The exemption lasts until 6 months after probate is granted.
A Class F exemption applies when a property is empty after the death of the person who lived there, provided the property was owned by the deceased.
Almshouse residents are not typically owners; they are granted a license to occupy the property, which ends upon their death.
As the almshouse charity retains ownership, a Class F exemption for the resident’s death does not apply.
Class B exemption (applies to properties owned by a charity)
A Class B exemption is for properties that are owned by a charity and were last used for the purposes of that charity.
Since almshouses are owned by a charity and used to house beneficiaries, an empty unit can qualify for this exemption.
The exemption is valid for up to six months from the date the unit becomes empty. After six months, the local authority is entitled to charge full council tax on the property.
Important considerations
It is the almshouse charity’s responsibility to notify the local council of the vacancy and apply for the Class B exemption.
If the almshouse unit is reoccupied before the six-month period expires, the exemption will end.
Regards
Nick Stiven
clerk@stjohnswilton.org.uk