| answer text |
<p>A Class U exemption from council tax is given where a dwelling is occupied only
by a person, or persons, who is or are severely mentally impaired and would otherwise
be liable to pay the council tax or is occupied only by one or more severely mentally
impaired persons and one or more students, students' foreign spouses and school or
college leavers.</p><p>The number of Class U exemptions for council tax given by each
local authority in the past three years can be found in the following links</p><p><br>2017:
<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/679743/LA_Drop_down_2017_web__rev_.xlsx"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/679743/LA_Drop_down_2017_web__rev_.xlsx</a></p><p>2016:
<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/587691/LA_Drop_down_-_revised_Jan.xlsx"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/587691/LA_Drop_down_-_revised_Jan.xlsx</a></p><p>2015:
<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/505139/CTB_Form_October_2015-_drop_down_-_revised_Feb_2016.xlsx"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/505139/CTB_Form_October_2015-_drop_down_-_revised_Feb_2016.xlsx</a></p><p>As
the figures are given for the number of dwellings, it is not appropriate to calculate
it on a per head basis.</p>
|
|
