My elderly parents came to live with me in October 2010, largely on account of my father's failing health. My mother has long-standing health issues which he was able to attend to until he developed some medical conditions of his own. They own a property that they have lived in most of their adult lives. Anyway the change of address was reported to their local council tax department back in the Autumn of 2010, and duly acknowledged in a letter from the council tax department. It was explained at the time that they had moved as a result of illness and were receiving care from myself (daughter). In that letter, a class I exemption was requested, as well as a part refund on what they had already paid. They have both remained at my home since that time and it is now a permanent arrangement. We hope to sell their previous home but in a recession that is easier said than done. The house is now empty. I didn't hear anything from the council tax department until January 2011 (and forgot about it). I had assumed that a class I exemption had been applied since it was a straight-forward matter. However, they were saying that full council tax was due on the property in the January letter. I wrote back straight away reminding them of the previous correspondence and requesting the class I exemption once again. I have recently received a further letter from the council tax department wanting to know if there is any furniture in the house. It was my understanding that as long as they were receiving personal care from a relative then it would not be a problem either way. I don't understand what the furniture question is all about - I am not claiming empty homes exemption, but Class I exemption on the grounds that the house is unoccupied and the previous occupants are away from home receiving personal care on age and health grounds. There is some old furniture still there, but not a great deal as personal possessions are now in my house. They had paid the council tax bill for the previous year in full, but I was hoping they would receive a part-refund since they were not there for half of the time. They have now received a fresh council tax demand for the new financial year. Any Ideas?

Hi mum

Welcome to CAG

The guys will advise as soon as they are available.

The issue of furniture is not relevant to a class I exemption.

Some councils have specific forms that need to be completed to apply for an exemption, and they tend not to accept a letter.

I would suggest looking on your local council's website to see if the form is on there, or telephoning them to ask for the form.