Exemptions - Occupied Properties

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Severely Mentally Impaired
Students
Members of Overseas Armed Forces
Under-18s
Contact Details

Severely Mentally Impaired - this applies to a property occupied by a person who is severely mentally impaired. It was introduced on 1st April 1995. It is effective for an unlimited period, providing the property is only occupied by a severely mentally impaired person

Students - this applies to a property which is occupied only by a full-time student and is studying at a UK college or university. It is effective for an unlimited period, providing the property is only occupied by a student

Members of Overseas Armed Forces - this applies to a property occupied by foreign service personnel serving on detachment with UK Armed Forces. It is effective for an unlimited period, providing the property is only occupied by a member of overseas armed forces

Under-18s - this applies to properties occupied only by a person who is under eighteen years of age. It is effective until the occupant's eighteenth birthday

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Contact Details These are only outline descriptions of these exemptions. In each case, there are statutory qualifying criteria to be met before we can say if you are entitled to exemption. These qualifying conditions are detailed in Council Tax legislation and we have no discretion in applying them. If you would like more information on the qualifying conditions for any of these exemptions, or you would like to apply for any of them, please contact Moray Council's Customer Contact Team or visit your local Revenues Area Office.

If we receive an application for exemption from you, we may ask you to provide evidence to prove you meet the exemption's qualifying conditions. If you cannot meet these conditions, we will not be able to award you exemption. We may also need to arrange for a member of the Revenues Section's Visiting Team to come to your property to verify your application for exemption. If the Visiting Officer's report states your property does not meet the qualifying conditions, we will not be able to award you exemption.

You should continue to pay your existing Council Tax bill while we assess whether you are entitled to an exemption.

A Successful Application

Once a successful application for an exemption has been processed, we will issue you with an amended Council Tax bill. It will show the amount of your exemption award and the new amount of Council Tax you will pay. In some cases, following an award of exemption, you may have nothing to pay. If you pay by direct debit, we will amend the amount of the instalment we deduct from your bank account and if you no longer have anything to pay, we will no longer collect instalments for your bank account.

Apart from those exemptions which are only available for a limited period, an exemption award will remain effective until your circumstances change - you do not need to re-apply each year. You should tell us immediately if there is ever any change in your circumstances which may affect your entitlement to it. We will write to you each year to review your entitlement to exemption.