Some types of major repairs or structural alterations may qualify for a discount or exception. These usually involve substantial work that makes the property uninhabitable or significantly altered.
Examples include:
- subsidence or structural movement
- major damage caused by fire or flooding
- extensive damp treatment that requires major building work
- major repairs to floorboards or joists
- replacement of the roof or main roof timbers
- major internal reconstruction, such as converting a house into flats
- large extensions involving the removal or alteration of external walls
- extensive work to remove dry rot or wet rot
- major works to treat and remove woodworm
This list is not exhaustive. Each case is considered on its own facts, depending on the nature and extent of the work carried out.
