Dwellings are exempt if they are:
Dwellings are exempt for a limited period if:
The following statutory exemptions were in place until 31st March 2013 whereupon they were replaced with locally set discounts from 1st April 2013:-
Dwellings are exempt while they remain unoccupied if:
If you own one of these types of dwelling you may not receive a council tax bill for it, but the council will send you information to let you know which valuation band the property has been placed in and what the council tax would be if it were not exempt.
If the council writes to tell you that it believes your property is exempt, but you realise that it should not be, you must write and tell the council or you may face a penalty.
If the council decides your dwelling is not exempt and you disagree, you should write to the council saying why you think your property should be exempt. The council has two months to provide an answer. If you still disagree with the council, or if it has not acted within the two month period, you can appeal to a Valuation Tribunal. You should continue to pay your original bill while your appeal is outstanding.