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- Occupied only by persons under 18 years old
Occupied only by persons under 18 years old
Prior to 1 April 1995, the owner of a dwelling occupied only by persons under eighteen was liable to pay 50% council tax because people under eighteen are not counted as residents for council tax purposes and cannot be held to be liable. With effect from the financial year 1995/96, dwellings occupied only by those under eighteen are exempt and, consequently, no liability falls on the owner in these circumstances.
How do I apply?
Apply for a council tax exemption
Upload further evidence to support your application
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