Opening Hours Mon, Tue, Fri 8am–4.

30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison
Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter
and their dependents
forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities
How long will the exemption last? 3
What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care
organisation. They must be paid less than £36.00 per week.
week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and
studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a
Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than
studying for an NCVQ or equivalent, and
of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either
Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must
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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption.2 How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.
E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.
K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.
2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and • Your property is unoccupied for certain specified reasons, or
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
If all the occupiers are people with a severe mental illness, apply for exemption class
d, or • Some or all of the people living in your property are not counted, or
Pages 2 and 3 list most of the people who don’t count towards council tax,
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance •
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
• You live on your own, or
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property money you receive, how much savings or capital you have and your family
Severe disablement allowance •
Some people don’t count towards paying the council tax and are disregarded. cover your entire bill. The benefit is means-tested, and is based on how much
Attendance allowance or constant attendance allowance •
Disregards discount - complete section B Incapacity benefit • a pension or other state benefit, you may claim council tax benefit, which could
If you receive low earnings or get income support, job seekers allowance,

Introduction
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone 10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and • Your property is unoccupied for certain specified reasons, or
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
If all the occupiers are people with a severe mental illness, apply for exemption class
d, or • Some or all of the people living in your property are not counted, or
Pages 2 and 3 list most of the people who don’t count towards council tax,
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance •
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
• You live on your own, or
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property money you receive, how much savings or capital you have and your family
Severe disablement allowance •
Some people don’t count towards paying the council tax and are disregarded. cover your entire bill. The benefit is means-tested, and is based on how much
Attendance allowance or constant attendance allowance •
Disregards discount - complete section B Incapacity benefit • a pension or other state benefit, you may claim council tax benefit, which could
If you receive low earnings or get income support, job seekers allowance,

Introduction
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone 10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison
Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter
and their dependents
forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities
How long will the exemption last? 3
What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care
organisation. They must be paid less than £36.00 per week.
week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and
studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a
Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than
studying for an NCVQ or equivalent, and
of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either
Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must
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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption.2 How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.
E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.
K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.
2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison

Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter

and their dependents

forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities

How long will the exemption last? 3

What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care

organisation. They must be paid less than £36.00 per week.

week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and

studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a

Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than

studying for an NCVQ or equivalent, and

of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either

Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must

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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption. 2
How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.

E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.

K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.

2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the • Your property is unoccupied for certain specified reasons, or
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
Pages 2 and 3 list most of the people who don’t count towards council tax, d, or
If all the occupiers are people with a severe mental illness, apply for exemption class • Some or all of the people living in your property are not counted, or
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance • • You live on your own, or
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property
Some people don’t count towards paying the council tax and are disregarded.
Disregards discount - complete section B
Severe disablement allowance
Attendance allowance or constant attendance allowance
Incapacity benefit
•
•
•
money you receive, how much savings or capital you have and your family
cover your entire bill. The benefit is means-tested, and is based on how much
a pension or other state benefit, you may claim council tax benefit, which could
Introduction
If you receive low earnings or get income support, job seekers allowance,
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the • Your property is unoccupied for certain specified reasons, or
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
Pages 2 and 3 list most of the people who don’t count towards council tax, d, or
If all the occupiers are people with a severe mental illness, apply for exemption class • Some or all of the people living in your property are not counted, or
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance • • You live on your own, or
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property
Some people don’t count towards paying the council tax and are disregarded.
Disregards discount - complete section B
Severe disablement allowance
Attendance allowance or constant attendance allowance
Incapacity benefit
•
•
•
money you receive, how much savings or capital you have and your family
cover your entire bill. The benefit is means-tested, and is based on how much
a pension or other state benefit, you may claim council tax benefit, which could
Introduction
If you receive low earnings or get income support, job seekers allowance,
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison

Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter

and their dependents

forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities

How long will the exemption last? 3

What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care

organisation. They must be paid less than £36.00 per week.

week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and

studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a

Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than

studying for an NCVQ or equivalent, and

of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either

Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must

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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption. 2
How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.

E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.

K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.

2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison

Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter

and their dependents

forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities

How long will the exemption last? 3

What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care

organisation. They must be paid less than £36.00 per week.

week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and

studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a

Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than

studying for an NCVQ or equivalent, and

of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either

Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must

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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption. 2
How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.

E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.

K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.

2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the • Your property is unoccupied for certain specified reasons, or
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
Pages 2 and 3 list most of the people who don’t count towards council tax, d, or
If all the occupiers are people with a severe mental illness, apply for exemption class • Some or all of the people living in your property are not counted, or
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance • • You live on your own, or
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property
Some people don’t count towards paying the council tax and are disregarded.
Disregards discount - complete section B
Severe disablement allowance
Attendance allowance or constant attendance allowance
Incapacity benefit
•
•
•
money you receive, how much savings or capital you have and your family
cover your entire bill. The benefit is means-tested, and is based on how much
a pension or other state benefit, you may claim council tax benefit, which could
Introduction
If you receive low earnings or get income support, job seekers allowance,
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the • Your property is unoccupied for certain specified reasons, or
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
Pages 2 and 3 list most of the people who don’t count towards council tax, d, or
If all the occupiers are people with a severe mental illness, apply for exemption class • Some or all of the people living in your property are not counted, or
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance • • You live on your own, or
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property
Some people don’t count towards paying the council tax and are disregarded.
Disregards discount - complete section B
Severe disablement allowance
Attendance allowance or constant attendance allowance
Incapacity benefit
•
•
•
money you receive, how much savings or capital you have and your family
cover your entire bill. The benefit is means-tested, and is based on how much
a pension or other state benefit, you may claim council tax benefit, which could
Introduction
If you receive low earnings or get income support, job seekers allowance,
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison

Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter

and their dependents

forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities

How long will the exemption last? 3

What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care

organisation. They must be paid less than £36.00 per week.

week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and

studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a

Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than

studying for an NCVQ or equivalent, and

of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either

Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must

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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption. 2
How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.

E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.

K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.

2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison
Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter
and their dependents
forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities
How long will the exemption last? 3
What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care
organisation. They must be paid less than £36.00 per week.
week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and
studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a
Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than
studying for an NCVQ or equivalent, and
of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either
Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must
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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption.2 How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.
E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.
K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.
2 1
6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and • Your property is unoccupied for certain specified reasons, or
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
If all the occupiers are people with a severe mental illness, apply for exemption class
d, or • Some or all of the people living in your property are not counted, or
Pages 2 and 3 list most of the people who don’t count towards council tax,
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance •
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
• You live on your own, or
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property money you receive, how much savings or capital you have and your family
Severe disablement allowance •
Some people don’t count towards paying the council tax and are disregarded. cover your entire bill. The benefit is means-tested, and is based on how much
Attendance allowance or constant attendance allowance •
Disregards discount - complete section B Incapacity benefit • a pension or other state benefit, you may claim council tax benefit, which could
If you receive low earnings or get income support, job seekers allowance,

Introduction
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone 10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 1 12 13 You must tell us when the impairment started, even if it is from birth 4
council tax.
ess • Use the “Reducing your Bill” form with this booklet to pay less
relief at the same time. Please tick both boxes and complete section D as well.
If you are applying for the disregards discount, you can also apply for disabled same proof as needed to claim an exemption.
• See pages 2 and 3 for the full list
special section on page 12. disregards discount using section B of the application form. You must send us the • Care workers
If anyone living in your property has a severe mental illness, please see the If some of the occupiers are not people with a severe mental illness, apply for the • People with severe mental illness
language assistant, please see the special section on students on page 10. or more of the students living there. A student certificate for each full time student living there. • Apprentices
If anyone living in your property is a full-time student, student nurse or foreign Until the course of study ends for one benefits; and • Students and school leavers
mental illness, or Proof that you qualify for one or other of the specified state
Please list the proof you are sending us on page 4 of the form. Applies from 1 April 1999 onwards. occupied by people with a severe of the mental illness meets the definition above; and The types of people who don’t count include
that they don’t count. Please read the details overleaf to see what proof you need. Property occupied both by people with a severe mental illness and full time students. U Until the property is no longer only A letter from a doctor that certifies that the type and extent
they are no longer counted towards council tax. You will need to send us proof
discount from. This could be the date they moved in to the property, or the date benefits. • All of the people living in your property are not counted.
mental illness. Proof that you qualify for one or other of the specified state
council tax, the reason why they don’t count, and the date you are claiming the
onwards. Before that date, a disregarded discount may apply. occupied by people with a severe of the mental illness meets the definition above; and • Your property is unoccupied for certain specified reasons, or
Please use the form to tell us the names of all the people who don’t count towards Property only occupied by people with a severe mental illness. Applies from 1 April 1995 U Until the property is no longer only A letter from a doctor that certifies that the type and extent You may not have to pay council tax if
exemption from council tax. We will tell you if you will get a discount or exemption. Description Class How long will the exemption last? What you must send us to claim exemption.
4
If no one living in the property counts towards the council tax, you may get
U using section E of the application form. • Your property is a second home.
but see the notes below about students and people with a severe mental illness.
If all the occupiers are people with a severe mental illness, apply for exemption class
d, or • Some or all of the people living in your property are not counted, or
Pages 2 and 3 list most of the people who don’t count towards council tax,
Income support which includes a disability premium • • A physically disabled person lives in your property, or
the council tax.
Unemployability supplement or allowance •
• You can get 50% off your bill if no one who lives there counts towards paying council tax benefit – please call 020 7649 9311 to be sent the right form.
• You live on your own, or
Disability working allowance •
the council tax a claim. You cannot use this booklet or the “Reducing your bill” form to claim Your council tax can be reduced if
Increased disablement pension •
• You can get 25% off your bill if only one of the people counts towards paying circumstances. Council tax benefit is not given automatically – you must make
Care component of a disability living allowance •
If two or more people live in a property money you receive, how much savings or capital you have and your family
Severe disablement allowance •
Some people don’t count towards paying the council tax and are disregarded. cover your entire bill. The benefit is means-tested, and is based on how much
Attendance allowance or constant attendance allowance •
Disregards discount - complete section B Incapacity benefit • a pension or other state benefit, you may claim council tax benefit, which could
If you receive low earnings or get income support, job seekers allowance,

Introduction
state benefits
relief at the same time. Please tick both boxes and complete section D as well. Council tax benefit
appears to be permanent. They must also receive one or other of these 13 13 Appeals
If you are applying for the single person discount, you can also apply for disabled
suffering from a severe mental impairment of intelligence and social functioning which 12 12 People with a severe mental illness
• Making an appeal does not allow you to withhold payment of your council tax.
moved out, their new address and the date they left. For council tax purposes, a person with severe mental illness is defined as someone 10 10 Students
council tax office.
the property, please use the form to tell us the names of the people who have 5 5 Exemptions
you may be able to claim a disregards discount. your appeal. Certain time limits apply. Full details can be obtained from the
If you are applying for the discount because you are now the only person living in 4 4 Disabled relief
• If some but not all the people living in the property have a severe mental illness, with the response, or you do not get a reply, you may apply to a tribunal to hear
4 4 Second home discounts and empty properties
apprentice. You will need to fill in the disregards discount section instead. students you will also be exempt from council tax under class U. • We should respond to your appeal within two months. If you are not satisfied
1 1 Disregards discount
becomes 18. You can still get a reduction if they are a student, at school or an • If your property is lived in by both people with a severe mental illness and full time BR2 9XY. Please mark your letter ‘APPEAL’.
1 1 Single person discount
18 are not counted, but you must tell us when any person living in the property exempt from council tax under class U. • To appeal please write to Lambeth Council Tax, PO Box 753, Bromley,
Introduction
You can get 25% off your bill if only one person lives in a property. People under • If your property is only lived in by people with a severe mental illness you will be • You may appeal if we refuse your application for a discount or exemption.
Single person discount - complete section A People with a severe mental illness Appeals Contents
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Second home and empty property discounts - s died Exemption class where the property is empty because the usual occupier has died Disabled relief - complete section D
complete section C What you must send us to claim exemption. How long will the exemption last? Class Description If someone living in your property is physically disabled, you may qualify to be
If your property is no one’s main home certain discounts can apply. A property Copy of the death certificate; and From date of death and then for up F Unoccupied property where the sole occupier is now deceased. charged at a lower valuation band. For example, if your property is in band D,
will count as someone’s main home if they live there for the majority of the time Name and address of the solicitor or individual dealing to 6 months after probate or letters you will only have to pay the charge for band C. Properties in the lowest band
with the deceased person’s estate. of administration are granted, or; A will have the band charge reduced by the same amount as the reduction from
and most of their possessions are kept there
Until the property is reassigned, sold, let, band B to band A.
You can get at least 10% off your bill if reoccupied or returned to the landlord.
• your property is your second home, or To qualify for a lower tax band, there must be someone living in the property
Other exemption classes where no one lives in the property who is permanently physically disabled. This applies to any adult or child living
• it is furnished and unoccupied after you or your tenants have moved out
What you must send us to claim exemption.2 Class Description in the property. You must also have:
How long will the exemption last?
You can get 50% off your bill if • an extra bathroom or kitchen for the disabled person to use, and/or
• you have been provided with accommodation by your employer as part of your job Name and address of the charity; and Up to 6 months. B Unoccupied properties owned by a charity, and which were used by the charity • enough room for a wheelchair to be used inside at all times, and/or
• if you are a member of HM Services living elsewhere in job-related accommodation Registered charity number; and before becoming empty.
• a room that is mainly used to meet the needs of the disabled person.
provided by the Ministry of Defence (MoD); Details of what the property was used for before becoming empty.
• if you are a member of the clergy living elsewhere in job-related accommodation Please use the form to tell us which of these facilities your property provides for
Details of the order prohibiting occupation; and Until occupation is no longer G Unoccupied property where occupation is prohibited by law.
provided by the church; The date the order was made; and prohibited.
the disabled person, Please also send us a letter from the disabled person’s doctor,
• or if the property is a caravan pitch or boat mooring The court in which the order was made. occupational therapist, social worker or other qualified professional to confirm that
the disabled person lives in your property. We will need to visit your property to
Please use section C of the form to tell us which discount you think you will Written confirmation from the religious community concerned Until the property is occupied. H Unoccupied property held for occupation by ministers of religion.
confirm that the facilities are present, so please provide a contact number so we
qualify for. In all cases you must send us: that the property is unoccupied and is being held for a minister.
can make an appointment to visit.
• the full address of your main home Written confirmation from the mortgage lender of the date of Until the property is sold, or occupied. L Unoccupied property repossessed by a mortgage lender.
• a copy of the latest council tax bill for your main home repossession. If you are applying for disabled relief, you can also apply for the single person
discount or the disregards discount at the same time. Please tick both boxes and
If you are applying for the 50% discount, and you live elsewhere in accommodation We will need to visit to check so please give a Until the mooring or pitch is occupied R A pitch left empty by a caravan, or a mooring left empty by a boat.
complete section A or C as well.
provided by your employer as part of your job you must also send us full details of contact number. This exemption applies from 1 April 1994 onwards.
when and for whom you work. You may not qualify for the 50% discount if your We will need to visit the property to check so please give a Whilst the property cannot be let T An unoccupied annexe. The property is part of another property that may not be
main home is not in England, Scotland or Wales. This discount will apply to contact number. separately. let separately. Applies from 1 April 1995 onwards. Exempt properties - complete section E
whichever property is your second home. If the property is a caravan pitch or boat
mooring, we will need to visit for confirmation. Please provide a contact number so Exemption classes where the property is occupied Properties that are unoccupied or where all the occupants are not counted towards
we can make an appointment to visit. 3 council tax may be exempt from paying. If you qualify, you will not have to pay
What you must send us to claim exemption. How long will the exemption last? Class Description
council tax for the period your exemption lasts for.
If you are not liable for council tax at your main home (e.g. you are living with your Written confirmation from the ministry of defence. Until the property is no longer O Barracks, messes and married quarters used by British armed forces.
parents), please send us other evidence that that this is your main home, e.g. occupied by British armed forces. To qualify for exemption the property must fall into one of the exemption classes
Electoral Roll registration, driving licence or other official documents confirming listed here. Please read through the notes on pages 6 – 12 for the class you wish
A certificate under section 11 of the Visiting Forces Act 1952. Until the property is no longer P Property occupied by visiting armed forces.
your address. If you do not permanently live in the UK, or have moved abroad, you to apply for, and send us the proof you need to qualify. Please list the proof you are
occupied by visiting armed forces.
may not qualify for this discount, as the empty property may count as your main sending us on page 4 of the form.
home in the UK. We will ask for more information if this is the case. . The birth certificate for each person living there. Until at least one occupier turns 18. S Property occupied only by people aged under 18. Applies from 1 April 1995 onwards.
In some exemption classes, you will only be exempt for a certain amount of time.
Written confirmation of the occupier’s status is required from Until the property is no longer V Property occupied by a diplomat or member of an international organisation. You will only qualify for one exemption class at a time.
If the property is furnished and unoccupied after your tenants have moved out, please
the Embassy or international organisation headquarters. occupied by a diplomat or member Applies from 1 April 1997 onwards.
confirm the date they vacated and give any new address you may have for them. If
of an international organisation.
you are a company, you must tell us your company name and registered address.
We will need to visit the property to check so please give a Whilst the annexe remains occupied. W Occupied annexe, e.g. a granny annexe. Applies from 1 April 1997 onwards.
There is no discount if the property is unoccupied and unfurnished; however you contact number.
could qualify for a period of exemption from council tax. See page 5 for details.
4 5
2
In all cases you must tell us the date the property became unoccupied. 9 8
3
In all cases you must tell us the date you are claiming the exemption from.
 Opening Hours Mon, Tue, Fri 8am–4.30pm, Wed 8am-1pm, Thur 8am–7pm 11 In all cases you must tell us the date you are claiming the exemption from. 3
2
Visit: Olive Morris House 18 Brixton Hill, London SW2
Write to: Lambeth Council Tax, PO Box 753, Bromley BR2 9XY.
Fax: 020 8315 2249
Email: lambethctax@capita.co.uk not qualify.
Telephone: 020 7649 9311 Mon–Fri 8.30am–6pm, Sat 9am–1pm People in prison for not paying local taxes or fines will People in prison
Please quote your account number when contacting the council tax office.
How to contact the council tax office Anyone who is in a hostel or shelter
and their dependents
forces or international headquarters,
Diplomats, members of visiting
or more of the students living there.
Until the course of study ends for one A student certificate for each person living there.
have no income or capital of their own.
residence. property is predominantly occupied by students. be dependent on them for their material needs and must
Whilst the property remains a hall of Written confirmation from the university or college that the The person must be a member of a religious community, Members of religious communities
How long will the exemption last? 3
What you must send us to claim exemption.
spouses or the parents of children under 18.
hours per week on average. This does not apply to
someone for whom they provide care for at least 35
This will be a person living in the same property with People providing care
organisation. They must be paid less than £36.00 per week.
week as a volunteer care worker by a charity or similar
A copy of the dependents visa that shows they are unable to work in the UK or claim benefits. This must be a person employed for 24 hours or more per Volunteer care workers
A student certificate for the student, and
studying, and the start and end dates of the course. hospital or care home
A letter from the school or college confirming the students date of birth, the type of course they are Temporary stays in a hospital or care home do not count. Anyone who is permanently in a
Written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
The person must be under 25 years old. People on youth training schemes
A student certificate for each student nurse.
per week.
What you must send us to claim a discount or exemption.
could be expected after qualifying and less than £160.00
Information on reducing your bill
Informa Their salary or allowances must be substantially less than
studying for an NCVQ or equivalent, and
of your hours of study. No other proof of student status will be accepted. Someone employed to learn a trade or business and
should confirm your full name, the start and end dates of your course, and give details An apprentice is defined as: Apprentices
A student certificate can usually be obtained from your university or college registrar. It
just left school
• Provide a student certificate Anyone who is 18 or 19 and has
• Study for at least 21 hours per week, and education
academic year, and still at school or in full-time further
• Attend a recognised higher education establishment for at least 24 weeks per They must be receiving child benefit. Anyone who is 18 or 19 and either
Conditions needed to qualify for a discount People discounted from council tax
For council tax purposes, to qualify as a full time student, you must
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• If the property is uninhabitable, new or has become empty and unfurnished, apply for • If only students live in the property apply for class N (or M if it is a hall of residence) - Students What you must send us to claim a discount. 1
How long will the discount last?
classes A or C. see the special section on page 10.
• If the property is empty because the usual occupier has died, apply for class F. • If only people with severe mental illness live in the property apply for class • If your property is only lived in by full time students, you will be exempt from council A letter from the school or college that gives their date of birth Until 1 November of the year they
tax under class N. and also confirms the type of study they are undertaking; and leave school, or until they become
• If the property is empty because the usual occupier is living elsewhere, apply for U - see the special section on page 12.
A copy of the front page and inside cover of their child benefit book. 20 years old.
classes D, E, I, J, K or Q. • Exemption also applies for certain other occupied properties - see classes • If the property is a students hall of residence, it will be exempt from council tax
• Exemption also applies for certain other unoccupied properties - see classes B, G, O, P, S, V and W. under class M. A letter from the school that gives their date of birth and the Until 1 November of the year they
H, L, R or T. • If some but not all the people living in the property are full time students, you may date they left school. left school.
be able to claim a disregards discount. A letter from the employer and/or a copy of the contract of Until the person ceases to be an
Exemption classes where the property is uninhabitable, new, or has become
e employment, confirming; apprentice.
empty and unfurnished Gross weekly salary; and
Other people who may qualify for student discount or exemption: The purpose of the employment is to learn a trade or business; and
Class Description What you must send us to claim exemption.2 How long will the exemption last? The person is undertaking a programme of training leading
Description to an NCVQ accredited qualification; and
A Unoccupied properties which are uninhabitable and/or undergoing major building works.
rks. Your current address; and proof of building works, e.g. builders/ Up to 12 months.
surveyors reports, photographs, builder’s receipts. We will need An indication of future earnings prospects.
Full time student nurses.
to visit the property to check so please give a contact number Proof of date of birth; and Until the person becomes 25 or
Foreign language students. Written confirmation they attend a recognised youth training scheme. ceases to be receiving training.
C New properties, or Your current address; and proof that furniture was removed; Up to 6 months.
Unoccupied and substantially unfurnished properties. For new properties, a copy of the completion notice; We will need People under 20 years studying a full time course of further education, e.g. A levels, ONC or OND. Name and address of the hospital or care home; and Whilst the person remains a
to visit the property to check so please give a contact number. Date of admittance; and patient.
Confirmation the stay will be permanent.
A non-British spouse or dependent living with a full time student. These people only qualify from 1 April
Exemption class where the property is empty because the usual occupier is 1995 onwards. A letter from the person’s employer confirming the gross weekly Whilst the person remains a
living elsewhere pay and the average number of hours worked per week. volunteer care worker.
You will not qualify as a student if you are taking evening classes, job related training,
Class Description What you must send us to claim exemption.2 How long will the exemption last? home study courses, distance learning courses or Open University courses.
Written confirmation that the person is providing care, giving details Whilst the person continues to
D Unoccupied property left empty by a person now in prison. People in prison for not Name and prison number; and Until the prisoner is released or the If all the occupiers are students, apply for exemption class M or N using section E of any organisation that employs them and any salary they receive. provide care.
paying local taxes or fines will not qualify. Name of prison(s); and property is sold, let, reoccupied or of the application form. Proof that the person receiving care is in receipt of either Higher
Date detention began; and returned to the landlord. Rate of Attendance Allowance, Increased rate of Disablement Pension
Expected release date. Class Description or Highest Rate of the care component of Disability Living Allowance.
E Unoccupied property left empty by a person now a permanent hospital patient or a Name and address of the hospital or care home; and Until the property is sold, let, M Halls of residence. Proof that they receive no income and have no capital of their own. Whilst the person remains a
resident in a care home. Temporary stays in a hospital or care home do not count. Date of admittance. reoccupied or returned to the landlord. A letter from the head of the religious community that confirms its member of the religious
full name and address, its principal occupation and any income community.
I Unoccupied property left empty by a person permanently living elsewhere and receiving
ng The address at which the person is now receiving care; and Until the property is sold, let, N Property only occupied by full time students.
the person receives from the community.
personal care (but not in a hospital or nursing home etc) Details of the type of care they are receiving. reoccupied or returned to the landlord.
Written confirmation of the occupier’s status is required from the Until the diplomat or member of
J Unoccupied property left empty by a person living elsewhere to provide personal care
e The address at which the person is now living; and Until the property is sold, let, If some of the occupiers are not students, apply for the disregards discount using Embassy or international organisation headquarters. visiting forces or international
Details of the type of care they are providing, to whom, reoccupied or returned to the landlord. section B of the application form. You must send us the same proof as needed to Or for visiting forces a certificate under section 11 of the Visiting organisations leaves the property.
and where. claim an exemption. Forces Act 1952.
K Unoccupied property left empty by a full time student living elsewhere to study. Your term time address; and Until the course of study finishes, A letter from the hostel/night shelter confirming the dates the Until the person leaves the hostel.
See page 10 for the definition of a full time student The date you moved to the term time address; and or until the property is sold, let, person entered the establishment and is expected to leave.
A student certificate (see page 10). reoccupied or returned to the landlord.
Name and prison number; and Until the prisoner is released.
Q Unoccupied property left empty by a person made bankrupt Your current address; and Until the property is sold, let, Name of prison(s); and
A copy of the bankruptcy order. reoccupied or returned to the landlord. Date detention began; and
Expected release date.
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6 In all cases you must tell us the date the property became unoccupied. 7 10 In all cases you must tell us the date you are claiming the discount from. 3