The Council Tax (Exempt Dwellings) (Amendment) Order 1993
an unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986
Any premises which are:
Unoccupied and
The person who would be liable to pay the Council Tax is a Trustee in Bankruptcy in respect of the person to whom the premises belongs
This exemption only applies to premises where a Trustee in bankruptcy has been appointed to deal with an estate of which the premises form a part.
The exemption does not apply to discharged bankrupts or cases where the bankrupt person would be liable for the Council Tax.
