Some properties do not attract Council Tax. These are:
M - Students' halls of residence *
N - Properties occupied only by students *
O - Armed forces accommodation *
P - Visiting forces accommodation *
S - Properties occupied by persons under the age of 18
U - Properties where (medically) all of the occupants are severely mentally impaired *
V - Properties occupied by visiting diplomats *
W - Annexes where the occupant is aged 65 or more, is disabled, or severely mentally impaired
You will need to complete and application form and / or provide * further documentary evidence to qualify for some of the above exemptions.
Properties that become vacant and are left unoccupied and unfurnished qualify for a 100% discount for up to 28 days. Please note that this 28 day discount is only granted if there has been a period of re-occupation which was longer than six weeks. Properties that remain unoccupied and unfurnished for a period of more than 2 years will be liable for an additional 50% premium and will therefore attract 150% Council Tax.
For further information, contact us on 01276 707176 or email email@example.com