An unoccupied manse which is no one's sole or main residence, may qualify for exemption.
This exemption applies to Council Tax, water and sewerage charges.
To qualify the property must be:
- an unoccupied manse
- held by, or on behalf of, a religious body to be available for occupation by a minister of religion as a residence from which to perform the duties of her/his office.
This exemption can be applied whether the property was last occupied by a minister or not. The property can remain furnished.