What exemptions are
available?
Some properties are exempt from council tax including:
- Properties occupied
- only by full-time students (when applying send in the council
tax certificate issued by your place of study)
- only by under 18 year olds
- as students' halls of residence
- as forces' barracks and married quarters or accommodation
occupied by members of visiting forces. Their occupants contribute
to the cost of local services through a special arrangement
- by diplomats and members of their household
- annexes or similar self-contained parts of a property (eg
granny annexes) which are occupied by an elderly or disabled
relative of the resident of the rest of the property
- Vacant properties which
- are unfurnished - (exempt for up to six months)
- are owned by a charity - (exempt for up to six months)
- require or are undergoing major repair work to make them
habitable or are undergoing alteration (exempt for up to six months
after completion and for a total of 12 months from requiring
building work)
- require or are undergoing major repair work to make them
habitable or are undergoing alteration (exempt for up to six months
after completion and for a total of 12 months from requiring
building work)
- are left empty by someone who has gone into prison or who has
moved to receive care in a hospital, home or elsewhere
- are left empty by someone who has moved in order to provide
care to another person
- are awaiting probate or letters of administration to be granted
(and for up to six months after)
- have been repossessed by a mortgagee
- are the responsibility of a bankrupt's trustee
- are empty because their occupation is prohibited by law
- are awaiting to be occupied by a minister of religion
- consist of an unoccupied caravan pitch or an unoccupied boat
mooring
- are unoccupied annexes (eg granny annexes) which cannot be let
separately either because they are part of the main dwelling or
because of a planning restriction
- are left empty by someone who either is a student or who has
become a student elsewhere
If you consider you may be entitled to an exemption please
contact Liberata on 020 7332 1882 immediately.
If your bill shows that you have been given an exemption but you
think that you are not entitled to
the exemption you must advise
Liberata within 21 days, otherwise you may have to pay a penalty of
£70, as well as the increased council tax.
Council Tax and Data Protection
How we will use your information The information that you
provide will be processed in accordance with the provisions of the
Data Protection Act 1998 and relevant legislation. This authority
has a duty to protect public funds it administers, and may use
information held about you for the prevention and detection of
fraud and other lawful purposes. This may include, but not be
limited to, matching council tax data with Electoral Registration
records. The council will also use the information for the purpose
of performing any of its statutory enforcement duties. It will make
any disclosures required by law and may also share this information
with other bodies responsible for auditing or administering public
funds. We will not disclose your personal information to third
parties for marketing purposes.
National Fraud Initiative
The National Fraud Initiative (NFI) is the Audit Commission’s
data matching exercise that tackles a broad range of fraud risks
faced by the public sector. This means the Audit Commission is to
cross check claims for council tax single occupier discount against
other databases held by them. For more information please go to
www.audit-commission.gov.uk/
Warning - Council Tax Scam
Please note there are several council tax scams operating
nationally.
Find out more about the current scams