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Council tax - exemptions

This Council aims to provide an efficient service and the information given explains the basic facts about Council Tax.

Exempt Properties

There are certain properties, known as 'exempt properties', which we do not charge Council Tax for. These properties are mostly properties where no one lives. Properties can be exempt for a period of up to 6 months or, in certain circumstances, for as long as the situation exists.

Properties which are exempt are as follows:-

• Properties which need major or structural repairs - exempt for up to 12 months.
• Newly built, altered or repaired properties which no-one lives in - exempt for up to 6 months.
• Unoccupied properties which are owned by charities - exempt for up to 6 months.
• Unoccupied properties that have barely any furniture - exempt for up to 6 months.
• Properties left empty after the death of the previous owner or tenant - exempt for up to 6 months after probate is granted.
• Properties left empty after the previous owner or tenant went to live in hospital or care home - exempt while the property is empty.
• Properties left empty by people who have moved to receive care - exempt while the property is empty.
• Properties left empty by people who have moved to provide care - exempt while property is empty.
• Properties left empty by people who have gone into prison - exempt while the property is empty.
• Properties which, by law, people are not allowed to live in - exempt while the property is empty.
• Properties which no-one lives in after being repossessed by a mortgage company - exempt while the property is empty.
• Empty properties which a minister of religion will move into - the property is exempt while it is empty, as long as the minister will work from the property.
• Properties left empty by students, or people who become students within 6 weeks of leaving - exempt while the property is empty.
• A pitch or mooring which is not used by a caravan or boat - exempt while the pitch or mooring is not used.
• Properties left empty by someone who has been made bankrupt - exempt while the property is empty.
• Unoccupied 'granny flats' which cannot be rented out separately - ; exempt while the property is empty.
• Student halls of residence - permanently exempt.
• Properties which only student live in - permanently exempt while only student live in the property.
• Armed forces accommodation - permanently exempt.
• Accommodation used by visiting forces - permanently exempt.
• Properties lived in only by people who are severely mentally impaired or where the only other people in the home are all students - exempt while this applies.
• Properties lived in only by people under 18 - exempt while this applies.
• Properties lived in only by people with diplomatic immunity and their relatives - exempt while this applies.
• Separate homes (in a single property) which are lived in by relatives of a person who lives elsewhere and pays Council Tax for that address - exempt while this applies.

If you think your property should be exempt you must apply in writing.

We regularly review exemptions so you should fill in and return all the forms we send you.