Council Tax Exemptions

In some circumstances it is possible for a property to be exempt from Council Tax. Some are exempt for a certain period of time and then charged, others are exempt until the circumstance changes.

You should advise the Council immediately any changes occur that may stop the entitlement to receive the reduction in the Council Tax bill.


Class and Description

Class

                                                      Description

A

Properties which need or are undergoing major repair work to make them habitable, or are undergoing structural alterations. This exemption is not available from 1 April 2013 and has been replaced by a discount

B

Empty properties owned by a charity. This exemption is limited to up to 6 months

C

Properties that are unoccupied and unfurnished. This exemption is not available from 1 April 2013 and has been replaced by a discount

D

Vacant properties where the liable person is detained

E

Vacant properties where the liable person is living in care/residential home

F

Properties left empty by people who have died. This exemption is limited to up to 6 months from probate/administration being granted.

G

Vacant properties where occupation is prohibited by law

H

Vacant properties held for occupation by Ministers of Religion

I

Properties left vacant as the person has moved to receive care elsewhere

J

Properties left vacant by persons have moved to provide personal care elsewhere

K

Vacant properties, where the owner is a student elsewhere, who last occupied the property as their own home

L

Properties repossessed from the former mortgagors

M

Student hall of residence

N

Student household

O

Armed Forces accommodation

P

Properties occupied by a member of a visiting force

Q

Properties which are the responsibility of a trustee in bankruptcy

R

Unoccupied caravan pitches or unoccupied moorings for boats

S

Properties where all occupiers are under of 18 years of age

T

Unoccupied annexe

U

Properties where all occupiers are severely mentally impaired

V

Properties where occupiers have diplomatic immunity

W

Annexes occupied by dependent relatives

If you think that your property might qualify for an exemption, then you should contact the Council Tax department by email counciltax@milton-keynes.gov.uk or phone 01908 253794. Any such claim should be made at the time the circumstances exist at the property.