Council Tax Exemption Rules

Summary

Section 66(1)(a) of the Local Government Finance Act 1988 exempts properties occupied solely by students from council tax. Ensure the property is only occupied by students and provide proof of student status to your local council.

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Can you make reference to in reported court cases
It sounds like you're asking whether you can reference personal information in reported court cases. Generally, reported cases do include details such as names and facts relevant to the case. However, certain sensitive information may be redacted to protect privacy.
To better assist you, could you please clarify which jurisdiction you are referring to?
Caselaw not reported
Thank you for providing more context. It sounds like you are asking about the use of references in unreported cases.
- Unreported cases are decisions not published in official court reports.
- They can still be cited in court under certain conditions.
- The rules for citing unreported cases vary by jurisdiction.
Could you please specify your jurisdiction or location for more precise information?
Uk
Thank you for clarifying that you are in the UK. In the UK:
- Unreported cases can be cited if they have persuasive authority.
- Check the relevant court rules for specifics on citing such cases.
- Always ensure that any sensitive information is appropriately redacted.
Is there a specific court or case type you're dealing with?
Can you help with caselaw in domestic property use only as living accommodation
Sure, I can provide some general information on UK case law regarding the use of domestic property solely as living accommodation.
- In the UK, case law establishes that the use of domestic property must align with its designated planning permission.
- Unauthorized changes from residential use can lead to enforcement actions by local authorities.
- Specific cases like "Kebbell Developments Ltd v Leeds City Council [*]" can provide guidance.
Is there a specific aspect or a particular case you are interested in?
Living accommodation being charged council tax
Thank you for clarifying. In the UK, council tax for living accommodation is governed by specific rules:
- Council tax applies to domestic properties used as living accommodation.
- Exemptions and discounts may be available for certain categories (e.g., students, single occupants).
- Disputes can be appealed to the Valuation Tribunal.
Are you experiencing a specific issue or dispute regarding your council tax?
* s66 states exempt
In the UK, the Local Government Finance Act *, Section *, pertains to council tax exemptions. Specific exemptions include:
- Properties occupied solely by students.
- Properties left empty by someone in prison or in a care home.
- Properties unoccupied due to probate issues.
Could you specify the nature of your exemption claim under Section *?
1a
Thank you for providing the specific section. To clarify, Section * of the Local Government Finance Act * outlines certain exemptions for council tax, such as:
- Properties occupied only by students.
- Properties left empty due to the owner being in prison or a care home.
- Properties unoccupied because of probate.
Could you specify the exact exemption category you're claiming under Section *?
S66 1a
Thank you for specifying. Under Section *(*)(a) of the Local Government Finance Act *, properties occupied solely by students are exempt from council tax.
- Ensure the property is only occupied by students.
- Provide proof of student status to your local council.
Is there a specific issue you're facing with this exemption?