Hi,
This is not a CTB query but I thought someone might be able to help. I have a client who has a disabled adult son and is shortly moving to this area due to needing support from relatives with caring for him as she is getting older and finds it harder to cope. She has put her former home up for sale and has been told by the L.A that she will have to pay a discounted Council Tax charge due to the property being furnished even though she told them the furniture was going to the tip.
I rang the L.A & pointed out that my client's former home should be classed under the exemption that states unoccupied dwelling (furnished or not) left empty by persons now resident elsewhere for the purpose of receiving or providing personal care due to old age, disablement or illness. They disagreed and said they were treating it as a furnished property & disregarded the reasons for her move.
Jeannette

Exemption J if you leave your property to provide care, cant remember now how long it runs for but I would put a request in writing confirming who she is providing care for and they should award it. Chances are whoever you are speaking to doesnt even know there is an exp J!

Exemption Class J has no time limit - it's for as long as care is provided.

If all else fails - appeal under s16 Local Government Finance Act 1992. Ultimately it can be dealt with by the Valuation Tribunal