|
01
|
Sole resident |
|
02
|
All but one resident ignored ("disregarded") * |
|
03
|
Property unoccupied and unfurnished for more than 6 months ** |
|
04
|
All residents ignored * |
|
05
|
Sole resident ignored * |
|
06
|
Property furnished but unoccupied |
* For further details about persons ignored when calculating entitlement to discount please see Explanatory Notes
** Properties that are unoccupied and unfurnished are exempt from Council Tax for six months as cited in the Council Tax (Exempt Dwellings) Order, 1992. However, following changed in legislation with effect from 01/04/2011, no further discount is available if the property remains unoccupied and unfurnished after the initial six month exemption period.
|
A
|
Property empty and major repair/alteration is required or was recently completed (exempt for up to 12 months) |
|
B
|
Property unoccupied for less than 6 months and owned by a charity |
| C |
Property unoccupied and unfurnished for less than 6 months ** |
|
D |
Left unoccupied by someone who is in prison/detention |
|
E |
Left unoccupied by someone who is in hospital/home |
| F |
Left unoccupied by someone who has died |
| G |
Property where occupation is prohibited by law |
| H |
Property awaiting occupation by a minister of religion |
|
I |
Unoccupied property where someone is receiving care elsewhere, other than a hospital or home |
| J |
Unoccupied property where someone is providing care elsewhere |
| K |
Left empty by a student owner |
| L |
Property has been repossessed |
| M |
Student halls of residence |
| N |
Property occupied only by students, their non-British spouses or certain school/college leavers |
| O |
Armed forces barracks |
| P |
Person liable is a member of a visiting force |
| Q |
Unoccupied property where person liable is a bankrupt's trustee |
| R |
Unoccupied caravan pitch or boat mooring |
| S |
Property occupied only by persons under 18 years old |
| T |
Unoccupied property which cannot be let separately from another domestic property because of planning controls |
| U |
Property occupied only by severely mentally impaired persons who would otherwise be liable to pay council tax |
| V |
Property occupied by diplomats who would otherwise be liable to pay council tax |
| W |
Self contained annex/flat occupied by elderly/disabled relatives of those living in rest of the property |
