Class Q - Properties Which are the Responsibility of a Trustee in Bankruptcy
Unoccupied properties where the liable Council Taxpayer is a trustee in bankruptcy are exempt from Council Tax.
The exemption applies even if the unoccupied property remains furnished. In addition the exemption will still apply even if the trustee in bankruptcy is jointly liable with someone else.
To apply for this exemption please write to Revenue Services and provide evidence that a bankruptcy order has been made and that a trustee in bankruptcy has been appointed. We must also be advised where the former Council Taxpayers are now living.
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