The list of exempted properties is in the new property tax amendment to the 2013 Finance Bill.  Charities, properties held in trust, and those occupied by incapacitated people (within the meaning of section 189A(1) of the Act of 1997).

Of interest is section 7 which covers social housing. While access to social housing at the time of admission is normally due to diminished means of housing affordability, the upkeep, location and cost to local authorities is much higher than it would be for an equivalent private house. And a person in a social house is not removed should they become wealthier (their rent does increase).

Defaulting everybody in social housing into the lowest band places the same tax burden on people who may be at very different points in their career (and earnings capacity), it also doesn’t distinguish allowing for different groups within the social housing spectrum – there is a large difference in affordability between a younger single mother and an older couple with grown children who are working (for instance).

Perhaps some type of means test, or rate linked to rents, or affordability calculation should have taken place. It should also be remembered that some social housing definitely belongs in the lowest band, while other state provided accommodation is great and in excellent locations that a private owner would happily purchase should the property be for sale. This omission to some level of affordability fairness will probably become a new point of contention on an already unpopular tax.

This