Council Tax Occupation Form /
Please complete this form as
appropriate and return it to :
Revenues & Benefits Services
Town Hall, Watford, WD17 3EX

Re : / Tel : 01923 278466
Email :
Website :
Date of Issue :
Property Ref :

Taxpayer details (See Note 1 overleaf)

Full names of all residents over 18

Title / First Name / Surname / Telephone no for contact
Your previous address

Occupancy details for Owner/Occupier (See Notes 2 & 3 )

Date of completion
Date of occupation

Tenancy details

Landlord’s name

Landlord’s address
Tenancy start date
Is the property let furnished? Yes No
How long is your current lease/tenancy agreement?
Number of occupants aged 18 or over (including yourself)

Details of persons aged 18 or over to be disregarded (See Note 2)

Title / First Name / Surname / Reason/Code e.g. D2
Is the property occupied totally by students? Yes No If yes please provide student

(Please see overleaf)

PART F – Declaration

I understand that under the provisions of the Local Government Finance Act 1992 the information above and overleaf is true to the best of my knowledge, and that if there is any change to the situation I will advise the Council immediately. I also understand that the information on this form may be used in connection with the administration of Council Tax, and may also be used by other Council departments, the Department of Social Security and other public bodies for the prevention of fraud. I also understand that my data will be supplied to a Credit Reference Agency for the prevention of Fraud.
Signature ……………………………………………………………………… Date ……………………..
Do you wish to receive your Council tax bills by email? (Electronic Billing) Yes No
Please provide your Email Address
NOTE 1 – Who is liable?
In simple terms if you are the owner/occupier or tenant of the whole property you are likely to be the person liable for the payment of Council Tax. The criterion used in selecting a person is to take who appears first in the list below:
• resident with a freehold interest
• resident with a lease
• resident with a tenancy
• resident with a licence
• any other resident
• the non-resident owner / NOTE 2 – Who can be disregarded?
Although the Council Tax is based on property values it contains a 50% personal element all of which is payable if there are two or more adults (aged 18 or over) resident. If there is only one adult there is a discount of 25%; if all occupiers are disregarded there will be either a 50% discount or a full exemption depending on what category of disregard they fall into.
In determining the number of adults some persons are not counted (disregarded) as follows:
D1 - Child aged 18 or over whom child benefit is paid.
D2 - Certain school/college leavers (18 to 19 years).
D3 - Certain students, apprentices or YTS trainees.
D4 - Certain non British spouses of students.
D5 - Long-term patients in hospital or nursing homes.
D6 - Persons severely mentally impaired.
D7 - Certain persons detained elsewhere.
D8 - Certain resident care workers.
D9 - Certain residents caring full-time for a disabled person who is NOT a spouse/partner or child under 18 years old.
D10 - Certain visiting forces and their dependants.
D11 - Persons in certain hostels or night shelters.
D12 - Certain members of religious communities.
NOTE 3 – What properties are exempt?
As indicated in Note 2 some properties are exempt from Council Tax and do not incur a charge.
They are:
Class B - Empty - charity dwellings up to 6 months.
Class D - Empty - liable person detained elsewhere.
Class E - Empty - liable person in hospital/home.
Class F - Empty - liable person has passed away.
Class G - Empty - occupation prohibited by law.
Class H - Empty - held for minister of religion.
Class I - Empty - liable person moved to receive care.
Class J - Empty - liable person moved to provide care.
Class K - Empty - liable person is a student.
Class L - Empty - Property repossessed.
Class M - Halls of residence for students.
Class N - Wholly occupied by students/school/college
Class O - Forces Barracks and married quarters.
Class P - Certain visiting forces accommodation.
Class Q - Empty - bankrupt’s trustee liable.
Class R - Empty - caravan pitch or boat mooring.
Class S - Wholly occupied by persons under 18.
Class T - Empty - annex that can not be let separately.
Class U - Wholly occupied by persons who are severely mentally impaired.
Class V - Occupied & the liable person has diplomatic privileges/immunity.
Class W - Certain annexes occupied by close family members who meet a qualifying criteria. / NOTE 4 – Disabled reduction
If you or someone in your household is substantially and permanently disabled you may be entitled to have your bill reduced to that of a property in the valuation band immediately below your current band. To qualify the property must contain one of the following features:
A room used predominantly by the disabled person that is essential or of major importance to their needs.
Sufficient floor space to permit the use of a wheelchair where one needs to be used inside by the disabled person.
A second bathroom or kitchen required for meeting the needs of the disabled person.