Council Tax Exemptions
An exemption from the payment of Council Tax is available in the following circumstances:
Unoccupied and unfurnished dwellings
- for up to 6 months (if it remains unoccupied after 6 months a 10% discount is available);
- if it was last occupied together with agricultural lands.
Occupied dwellings where
- all liable persons are students;
- the dwelling is occupied only by persons with a severe mental impairment;
- all liable persons are under the age of 18 years.
Unoccupied dwellings where
- the liability falls to be met from the estate of a deceased person provided that no grant of confirmation has been made or no more than 6 months has passed since such a grant was made;
- the dwelling was previously occupied by student(s) (available for a period up to 4 months);
- the dwelling is incapable of being lived in because of being structurally repaired, improved or reconstructed. The exemption will only apply for a maximum of 12 months from when last occupied or if sooner a maximum of 6 months after the works have been completed;
- the liable person was formerly resident and has moved to receive personal care, whether in a hospital, a home or elsewhere. The liable person must have been away for this reason since they left;
- the liable person has moved in order to provide personal care to another person. The liable person must have been away for this reason since they left;
- the liable person is in prison;
- the dwelling has been repossessed by a mortgage lender;
- the dwelling is difficult to let separately, e.g. 'granny flats';
- occupation is prohibited by law;
- the dwelling is awaiting occupation by a minister of religion;
- all the liable persons are students living elsewhere for the purpose of their studies.
To apply for an exemption from Council Tax please contact us using the details below.
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Contact information
For further information about this page please contact:
Finance & Corporate Services, Council Tax Team
Lime Tree House, Castle Street, Alloa, FK10 1EX
Tel: 01259 226237 / 450000
Email: counciltax@clacks.gov.uk
Or use the on-line contact form
