Difficult To Let

If an unoccupied property which is closely linked to the property that you occupy is difficult to let, you may be entitled to an exemption. Any award of exemption is effective until the property is reoccupied.

To qualify, the property must be unoccupied and:

• it must form part of the property that you occupy as your residence; or
• it is situated within the property that you occupy as your residence; and
• it is difficult to let separately from the property that you occupy.

For further information or to apply contact us.