Can anyone help.
I have a case where a tenant started their tenancy on 1st April 08, they applied for a CT exemption for the 1st 2 months as they didn't move in and the property was empty. They have been refused the exemption on the basis that the owner of the property already had this exemption for the period July 07 to January 08.
Surely it can't be correct that this exemption can only ever be given once to each property regardless of change of owner/tenant etc.
Any ideas?

My Council Tax colleagues tell me that it relates to the property not the owner. So it looks like your LA is correct I am afraid.

Unfortunately an exemption C on the basis that the property is empty and unfurnished can only be awarded for 6 months. It can only then be reawarded after a period of habitation. Change of ownership does not start the clock again and it runs with the property not the liable parties.

He may be able to get a 10% reduction if the property is empty for that period but each LA is able to apply a different discount on this basis so it will depen what your LA will allow.

I agree, maximum 6 month unoccupied & unfurnished exemption from date of last occupation. Time would start again after occupation period exceeding 6 weeks.

I would however be assessing the new owner for 50% reduction for further 6 months before reducing to 10% or whatever percentage reduction your LA has adopted.