Exempt Dwellings

There are various situations when a dwelling is exempt from being liable to council tax. This should not be confused with certain occupiers being entitled to a discount. Vacant and unoccupied dwellings The term ‘vacant’ refers to a dwelling which is both: unoccupied; and substantially unfurnished [The Council Tax (Exempt Dwellings) Order 1992] The legislation contains no definition of ‘substantially unfurnished’. In...

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