Council Tax - Exemptions

We do not charge Council Tax for certain types of property. This is an exemption from Council Tax. Exemptions may be for occupied or unoccupied properties as long as they meet certain requirements.

There are various types of exemptions: some are for a certain length of time and some are for an indefinite period. The most common reason for an exemption to be awarded is that the property is unoccupied and unfurnished.

See the list below for properties that are exempted. If you feel that your property matches one of the descriptions, please contact us or submit the Empty Property Form.

• Uninhabitable and unoccupied; for a maximum of twelve months
• Unoccupied and unfurnished and made habitable less than six months ago
• Unoccupied and unfurnished for less than six months
• Unoccupied because the Council Tax payer is in prison
• Unoccupied because the Council Tax payer is now in a hospital or care home
• Unoccupied property that forms part of the estate of a person who has died
• Unoccupied for less than six months since probate was granted and ownership has not passed to the beneficiary
• Occupation is forbidden by law
• Unoccupied property being held available for a Minister of Religion
• Unoccupied because the Council Tax payer has moved elsewhere to provide care
• Unoccupied because the liable person is resident in a place for the purposes of care due to old age, mental disability etc
• Unoccupied because the Council Tax payer is a student living elsewhere to study
• Unoccupied because the property has been repossessed
• Unoccupied property and the Council Tax payer is bankrupt
• All occupiers are full-time students.

If you believe that your property falls into one of the exemptions below, please write to us and explain why you think your property qualifies:

• Owned by a charity and last occupied by them less than six months ago
• Hall of residence for students
• Property is now used wholly as a business
• Armed forces housing owned by the government
• Housing for visiting forces staff
• Unoccupied caravan pitches and boat moorings
• All the occupiers are under 18 years old
• An unoccupied annex to a single property, which cannot be let separately
• Everyone who lives there is severely mentally impaired (except care homes)
• Occupied only by diplomats and their dependants
• Granny flat or annex occupied by a dependant relative

If you believe that you should be receiving an exemption from Council Tax and are not receiving it, please contact the Council Tax office. If you qualify for the exemption, you will be sent a revised bill showing the amendment.