§ Baroness Byfordasked Her Majesty's Government:
Further to the Written Answer by Lord Whitty on 116 May (WA 9), what is the policy for applying council tax to disused farm buildings when planning permission is being sought to convert buildings for human habitation; and [HL2668]
What liability has the owner of a disused farm building for council tax when (a) planning permission is being sought to change use of that building to human habitation; and (13) when building works are under way to convert that building for human habitation. [HL2669]
§ The Parliamentary Under-Secretary of State, Department of the Environment, Transport and the Regions (Lord Whitty)Non-domestic buildings are subject to non-domestic rates. However, non-domestic agricultural buildings, whether or not planning permission is being sought for a change of use to domestic, are exempt from non-domestic rates. While the conversion of a non-domestic building into domestic use is under way, there will be no council tax liability until the dwelling has been completed.
Where a disused farm building is domestic but is derelict it will not constitute a dwelling for the purpose of the council tax and will not attract a council tax liability until works have been undertaken to improve it.
Where a disused farm building is domestic and constitutes a dwelling for council tax purposes, it will be exempt for up to one year while it is in need of or undergoing major repair works, or is undergoing structural alteration. Thereafter, it will be subject to 50 per cent council tax while it remains unoccupied.