Class D discount (previously known as Class A exemption) - The requirement is that the property is vacant (i.e. unoccupied and substantially unfurnished) and falls under one or more of the following categories:
(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;
For the purposes of above ‘major repair work’ includes ‘structural repair work’.
Major repair works - The repair works must be required to render the property habitable and the extent of those repairs will determine whether they are deemed ‘major’.
Major repairs are normally considered to be those which affect the fabric of the premises including (but not limited to) major roof or external wall repairs, foundation work and work relating to supporting walls.
Major fire or flood damage and major repairs to floorboards and joists.
Conversely, non-qualifying work includes (but is not limited to) replacement of plumbing, wiring, bathrooms, kitchens, flooring, doors, windows and eradication of minor damp problems. We look at whether the property was in need of major repair work before the commencement of the work rather than as a result of the work. If a property becomes uninhabitable because the bathroom and kitchen have
been removed for replacement this would not generally constitute a need for ‘repair’.
Structural alteration – this must include changing the dwelling in some physical way from what it was to something different. For example, repositioning of interior walls and adding an extension which involves knocking through exterior walls.
On rare occasions an internal inspection may be required to confirm the extent of the work. Please note that this is rarely undertaken as it significantly lengthens the time taken to process the claim.
A 100% discount will start from the date the premises qualify and will continue for a maximum period of 12 months. However as soon as the major repairs/structural alterations are considered complete discount will be granted up to a further 6 months maximum (subject to the overall 12 months rule).