兔子先生 Tax discounts
Exempt properties
Some properties are exempt from 兔子先生 Tax. These include both occupied and unoccupied properties and include:
- properties occupied solely by students
- properties which are vacant following the death of the occupier, where relatives are waiting for probate or letters of administration to be granted (these properties continue to be exempt for a further six months)
- unoccupied properties owned by a charity
- properties left unoccupied because the liable person is receiving care elsewhere
For this full list of exempt properties, see Exempt properties.