I bought a property with a view to developing it. I got the property and applied and was granted planning permission.

I then got a bill for the council and applied for Excemption under class A as the property is unhabitable and in need of repair - hence developing.

I got a reply from the council saying the property is not except as the previous owner has already used the full 12 Months of the class a exemption, and i am therefore not entitled.

a) No work has been carried out to the property in the 12 months the previous owner had the property and exemption. Therefore the previous owner got the exemption under flase pretenses.

b) If the owner got the exception then previous owner made a false declaration that the property was being repaired and hence should be liable for the council tax for that period. In this instance the property would not have had an exception and the excemption should be permitted to actually carry out the works.

c) If the previous owner was entitled to the excemption then so should a new owner, otherwise the council is discriminating against myself.

I intend to dispute this matter as i believe it is complety unfair and this has been in dispute with the council from the first bill.

The course date is on friday morning and i've only got back from holiday now to find the summons. Are these arguements correct and fair. Is there any information to back up the arguements as i cant find any information on exemptions for dwellings under the Council Tax (Administration and Enforcement) Regulations 1992.

Thanks for the help.

Exemptions are covered under the Council Tax (Exempt Dwellings) order 1992.

Exemptions are on a property not a person therefore if the exemption is time limited (like the class A) the fact it was granted to a previous owner can prevent you getting the exemption. Its not the council discriminating, its legislation.

If you believe the previous occupier claimed incorrectly then discuss it with the council but they were most likely satisfied with the previous occupier in order to award the exemption the property.

So far the council have acted correctly on the current information they are working from.