COUNCIL TAX EXEMPT DWELLING APPLICATION
Notes to read before you fill in this form.
This form should only be completed by the person who would be liable for the Council Tax after reading the guidance notes. Before an exemption is granted Sefton Council will need to verify the details supplied and may need to inspect the dwelling.
Guidance Notes:
The Local Government Finance Act 2012 defines those classes of dwellings that are exempt from Council Tax. They are;
Class Unoccupied Properties which are Exempt
B A dwelling that has been unoccupied for up to 6 months and is owned by a charity
D An unoccupied dwelling left empty by a person who has gone to prison
E An unoccupied dwelling left empty by a person who is now resident in a hospital or nursing home
F An unoccupied dwelling forming part of the estate of a deceased person and the personal representative is waiting for grant of probate or letters of administration or less than 6 months have elapsed since such a grant was made
G A dwelling where the occupation is prohibited by law
H An unoccupied dwelling held for a minister of religion as a residence from which to perform his duties
I An unoccupied dwelling where a person has moved to receive personal care
J An unoccupied dwelling where a person has moved to provide personal care to another person
K A dwelling which has been left empty by students
L An unoccupied dwelling which has been repossessed by a mortgagee
Q An unoccupied dwelling which is the responsibility of a bankrupt's trustee
R An unoccupied dwelling which is the responsibility of a bankrupt's trustee
T An unoccupied dwelling that forms part of, or is situated within the curtilage of another dwelling and is difficult to let separately without a breach of planning control within the meaning of the Town and County Planning Act 1990(d)