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Property Handbook
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WARNING:
The entire content of this
Property Handbook has been prepared by members of PLATO. It has been
carefully checked, but its accuracy cannot be guaranteed, neither at the date
of preparation nor when viewed or printed. Accordingly, neither the
members of PLATO nor the United Reformed Church can accept responsibility for
the accuracy of the information the handbook contains.
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Under the Plan for Partnership, local churches are responsible for paying the council tax for manses occupied by ministers in pastoral charge. There are no special reliefs in respect of occupied manses. Ministers should be aware however that there are generally available discounts where the manse is occupied by only one adult or by a person with disabilities.
If the manse is tenanted, it is the tenant who is liable for the payment of Council Tax. This is not only the legal position but is normally stipulated in the tenancy agreement.
Unoccupied manses are exempt from Council Tax if they fall within one or other of two specific exemptions provided by the legislation. They are known as:
Class B - unoccupied dwellings owned by charities are exempt for six months;
Class H - empty clergy dwellings are exempt.
A difficulty may arise if a manse has been tenanted for a considerable period of time and then it becomes vacant for more than six months, after which it is sold or re-let. Under these circumstances it would not be possible to claim exemption under Class H, as the dwelling was clearly not being held for occupancy by a minister of religion.
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