Unfinished residences and LPT exemptions

I

inver

Registered User
Messages
21
Hi,

Regarding the definition of "suitable as a residence" pertaining to the LPT, if a house is still under construction(currently has 4 walls,roof and windows,doors) but does not have electricity installed or running water(toilets etc) I am assuming this is not classified as a residence therefore not liable for LPT ?.

However I dont see this type of scenario covered in the exemptions list.

Anyone know for sure?
 
I would presume it is exempt, as it is described as a tax charged on "residential properties" and from what you described the building could easily be a small warehouse or a cow shed for that matter.

I have a property at the other end of it's life. No water, electricity and the roof is leaking. I have an email from the local council stating that it is exempt from the NPPR charge so on this basis I'm not making any return for the LPT.
 
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