The following properties are exempt from Council Tax:
- unoccupied properties repossessed from the former mortgagors (Class L)
- unoccupied properties that are the responsibility of a trustee in bankruptcy (Class Q)
- unoccupied properties where occupation is prohibited by law (Class G)
Apply for exempt-property status.
Occupation prohibited by law
We will need to know the date from when occupation was prohibited, when the property was vacated, and details of why occupation is prohibited. We will need to see evidence of the prohibition before any exemption can be awarded.
Unoccupied repossession
A repossession order must have been made, and the property must be empty for the exemption to be granted. Evidence of a repossession order must be provided.
Bankruptcy trustee properties
The exemption applies even if the unoccupied property remains furnished. The exemption will also apply even if the trustee in bankruptcy is jointly liable with someone else.
You will need to provide evidence that a bankruptcy order has been made and that a trustee in bankruptcy has been appointed. We must also be advised where the former Council Taxpayers are now living.
