A dwelling occupied by a Minister of Religion of any religious denomination is a property where liability for Council Tax falls upon the owner, so long as the dwelling is used as the minister's residence and as a place from which the minister performs the duties of his office.
A person may be considered as a minister of religion if their duties include conducting religious worship, providing pastoral care (especially to the sick, distressed or needy) or conducting weddings, funerals or baptisms (or the equivalent).
If you own a property that is unoccupied because it is waiting to be occupied by a Minister of Religion as a residence from which he/she will perform the duties of their office, the property is exempt and you will not have to pay any Council Tax until the property is occupied by the Minister.
Members of religious communities, whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these, are not liable to pay Council Tax, unless they own the property they live in. In all other circumstances, we will expect the owner to pay the Council Tax bill, even if the owner does not live in the property.
Members of religious communities are disregarded (not counted) when you are adding up the number of adults who are living in a property.
If this means that only one person is counted, you will be entitled to a 25% discount off your Council Tax bill.
If no-one is counted, you will be entitled to a 50% discount off your Council Tax bill.
If you want to apply for a discount or exemption, email email@example.com. We will generally seek confirmation of entitlement from the ministry or religious community.
You must inform the Council if you are no longer entitled to a discount or exemption. We will take legal action against anyone who fraudulently claims a discount or exemption.
For further information please contact the Council Tax office on Tel: 01329 824651, or e-mail firstname.lastname@example.org.