For audit purposes, a discount or exemption can only be backdated up to one calendar year from the date that it is first applied for, unless evidence is provided of entitlement prior to that.
Depending on the information previously submitted, evidence may be required for both occupancy and fulfillment of the discount or exemption criteria. For example, if a taxpayer is not in receipt of a single occupancy discount and an application is made for a backdated student exemption on the grounds of them having been the sole occupier and a student for more than a year, then evidence will need to be provided both that they have been the sole occupier for the relevant period and that they have been a student for the relevant period.
Evidence for discounts and exemptions
The majority of disregard discounts and exemptions require evidence to be provided in order for them to be granted, and in most cases this evidence will give the date that the particular circumstance began. For example, a student certificate should show the start date of the course.
Evidence of occupancy is less straightforward. Our policy is that the applicant needs to obtain and provide a sworn affidavit signed and stamped by a solicitor or commissioner of oaths, declaring the occupancy history for the relevant period. Most commonly, this will be required in cases of single occupancy discount being backdated for more than one calendar year.