Class Q exemption (unoccupied dwelling left empty by a bankruptcy)

Record details

Exemption

Class Q exemption (unoccupied dwelling left empty by a bankruptcy)

Details of exemption

Where the person who would be liable for the Council Tax in respect of an unoccupied dwelling is a trustee in bankruptcy, the dwelling is exempt from paying Council Tax.

The exemption applies whether the unoccupied dwelling is furnished or not, and avoids charges being incurred by the trustee which cannot be met from the estate of the bankrupt individual.

The exemption applies whether or not the trustee is jointly liable with any other person.

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

To apply for the exemption please e-mail revenueservices@northampton.gov.uk

You will be required to attach evidence of the bankruptcy order as part of the application.

 

Date last reviewed: 28/03/2018