Service Description: In certain cases you may qualify for a Council Tax reduction, for example, if only one adult lives in your home, if you're disabled, if you live with people we don't count for Council Tax purposes like a full-time student, a student nurse or a carer. There are various discounts that you may be eligible to claim to reduce your bill. A property can be exempt (no Council Tax to pay) for a fixed period or it can be exempt indefinitely. The length of time a property is exempt depends on the reason for the exemption. Often a property is exempt from Council Tax because it is unoccupied (empty). However, some occupied properties can also be exempt.
Answer: The property is considered to be substantially complete when, in the inspectors opinion, it will be ready for occupation within 3 months. An exemption of up to 6 months can be applied from the date of the completion notice. If you disagree that the property is substantially complete you should write to the Valuation Office within 28 days giving details of the reasons- this information is contained within the completion notice letter. - Related Link