FI16011
Request
I am doing a study on religion and it has come to my attention that A person is a member of a religious community may be exempt from council tax, I am asking random council the following Do you have people using this exemption in your area and how many? A breakdown of religions?
Response
There are currently eight Council Tax properties receiving a reduction. Five Council Tax exemptions, as they are being held for a Minister of Religion and three where the residents are disregarded as being members of a religious community. The Council does not hold a breakdown of the religion.
Exemption Class H explanation
Properties which are being held available for a minister of religion, as a residence from which he or she will perform the duties of their office, are exempt from Council Tax. The exemption can apply to a property being held for a minister of any religious denomination.
Disregard - Members of religious communities explanation
The disregard (which essentially means that a 50% discount is applied, as all residents are disregarded but the 50% property element of the Council Tax is still payable) covers members of religious communities where the principal occupation is prayer, contemplation, education, the relief of suffering, or any combination of these. In order to be disregarded, each person must have no income (with the exception of any occupational pension due to former employment) or capital of their own. All such persons must be dependent upon the community for their material needs.