Hi, new to forum.
My question is when do council tax exemptions start /end?
If a bank repossess a property Class L exemption applies.
If you purchase can you apply for a class C or A, to start on the day of purchase. Or did the class A/C exemption start when the Class L exemption started? To get a 6 – 12 month council tax free period to carry out refurbishment.
A property is empty and class I/E (person in hospital/care) has been awarded, The property is exempt for 5 years and then sold.
If you purchase can you apply for a class C or A? Or because the property has been empty for a greater period the property in no longer exempt. And you would be liable for 50% council tax rating from the purchase date while unfurnished and empty?
Or is this ruling open for each individual council to enforce as they feel fit?
I have check the council tax guidance manual (CT_Manual_Sept_08) and cannot find any reference to the concurrent / consecutive question. Any court case examples would be a help.