There are many reasons why a property may have been given an exemption from Council Tax.
Some of these categories have a time limit on the exemption.
e.g. If a property is empty and unfurnished it is exempt from Council Tax - however, this exemption has a maximum time span of six months. This is a decision of the government and not the council. The time limit applies regardless of any change in ownership or liability for Council Tax during that period. For any time that the property remains empty and unfurnished after six months, a change in Council Tax legislation means that from 1st April 2004, 90% of the full Council Tax is charged. If you have any queries about this change in legislation please contact the Customer Services section on 01227 862 300.
If the circumstances which led to the exemption being granted change, it may end. e.g. if a property is occupied only by full-time students there is an exemption from Council Tax, but as soon as their course ends and they cease to be qualifying students? the exemption will end. If they remain in the property, even for a few days, Council Tax will be payable.
Please check the full details about exemptions on the page headed



