Council Tax Exemptions
A dwelling falling into any of the following classes will be exempt from the Council Tax. If the circumstances change you have a duty to notify the Council within 21 days of this fact :
B/ An unoccupied dwelling owned by a body established for charitable purposes and was last occupied in furtherance of charity objectives and less than six months have elapsed since last occupied.
D/ An unoccupied dwelling where the liable person is detained elsewhere by order of a Court.
E/ An unoccupied dwelling where the liable person resides in a Hospital, Hostel, Nursing Home or Care Home.
F/ An unoccupied dwelling where the person subject to the charge is the personal representative of a deceased person and no grant of probate or letters of administration have been made or less than 6 months have elapsed since such a grant was made.
G/ An unoccupied dwelling where occupation is prohibited by Law.
H/ An unoccupied dwelling which is being held available for a minister of any religious denomination as a residence from which to perform his duties.
I/ An unoccupied dwelling where the previous liable person is now permanently living elsewhere for the purposes of receiving personal care by reason of old age, disablement, illness, past or present alcohol or drug dependency, mental disorder and is not resident in a Hospital, Hostel, Nursing Home or Care Home.
J/ An unoccupied dwelling where the liable person resides elsewhere in order to provide personal care and attention for someone due to old age, disablement, illness, past or present alcohol or drug dependence or mental disorder.
K/ An unoccupied dwelling which was last occupied by one or more students who live elsewhere for the purpose of study and the student who has left was the owner or the tenant.
L/ An unoccupied dwelling where the mortgagee is in possession under the mortgage.
M/ Halls of residence that are predominantly for the occupation of students and are owned or managed by a specified institution.
N/ A dwelling that is occupied wholly by students.
O/ A dwelling owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation.
P/ A dwelling where a liable person has a relevant association within Part I of the Visiting Forces Act 1952.
Q/ An unoccupied dwelling where the liable person is a trustee in Bankruptcy.
R/ Unoccupied caravan pitches and boat moorings.
S/ A dwelling only occupied by a person or persons under 18 years old.
T/ An unoccupied dwelling which forms part of another dwelling and which may not be easily let separately, only applies under specific conditions.
U/ A dwelling which is wholly occupied by a person or persons who are severely mentally impaired and where but for the exemption the occupiers would be liable for the Council Tax.
V/ A dwelling where a liable person is a foreign diplomat or a foreign official of an international organisation headquartered in the United Kingdom.
W/ A separate dwelling within a single property which is occupied by a dependant relative.
THE DEFINITIONS ABOVE ARE SHORTENED VERSIONS. THE ACTUAL DEFINITIONS ARE CONTAINED WITHIN THE COUNCIL TAX (EXEMPT DWELLINGS) ORDER 1992 AS AMENDED.
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What ‘Substantially Unfurnished’ means
Substantially unfurnished is not defined in the legislation. However we take it to mean that sufficient furniture has been removed to leave the property incapable of occupation.
As a minimum we would expect beds, chairs, tables, wardrobes, cabinets, televisions, stereos and personal effects to be removed.
Abandoned goods that are unusable would normally be ignored.
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