Class B exemption

To qualify the dwelling must have been last used in the furtherance of the objectives of the charity. This exemption applies to any dwelling which has been unoccupied and/or unfurnished for a period of less than six months. After six months a charge of 50% is payable on the property. If the property has been occupied for a period of less than 6 weeks then the exemption will run from the previous unoccupied date.