The categories of properties list below are exempt from council tax.
In many cases, we will inspect the property before allowing the exemption and at regular intervals whilst the exemption is in force.
The exemption may cease during the year because either:
the exemption is time-limited
your circumstances or those relating to the property have changed.
It is the responsibility of the taxpayer to notify us of any changes in circumstances that may effect the exemption allowed. Email us at email@example.com if you are unsure of your situation regarding the exemption.
Please note: Applications for exemptions will be verified and subject to periodic review. We may use third party organisations to carry out such checks using financial and credit referencing information.
Council tax exempt properties
Unoccupied property owned by a charity, the exemption will only apply for up to 6 months.
Property left unoccupied by someone who has gone into prison, except for those in prison for non-payment of council tax or fines.
Property left unoccupied by someone who has moved into a hospital or nursing home, in order to receive personal care.
Properties left unoccupied following the death of the occupier. The occupier must also have been the owner and in occupation when they died. This exemption will last for up to 6 months following the grant of probate or letters of administration after which the full council tax will become due.
Property left unoccupied because its occupation is prohibited by law.
An unoccupied property, held vacant, awaiting to be occupied by a Minister of Religion.
Property left unoccupied by someone who has moved elsewhere (other than a hospital or care home) in order to receive personal care because of old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.
Property left unoccupied by someone who has moved elsewhere in order to provide personal care to an individual because of old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.
Unoccupied property owned by a full-time student and which was their last sole or main place of residence.
Unoccupied property which has been repossessed.
Student hall of residence.
Property occupied only by students, or by school or college leavers, or (in certain conditions) by students and the spouse of the student where the spouse is a non-British citizen.
UK armed forces accommodation.
Visiting forces accommodation.
Unoccupied property where the liable person is acting as a trustee in bankruptcy.
Visiting forces accommodation.
Property solely occupied by person(s) under the age of 18.
An unoccupied annex which forms part of a single dwelling.
Property solely occupied by the severely mentally impaired.
Property where the liable person is a visiting non UK citizen entitled to diplomatic privileges and immunities.
Occupied annex to an occupied dwelling, which is the home to a dependent relative of the person living in the other dwelling.