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Council Tax exemption

Some properties are exempt from council tax, meaning there's no Council Tax to pay

What makes a property exempt from Council Tax?

A property is usually exempt:

  • if it's empty; or,
  • if all the occupants are disregarded for Council Tax purposes

Examples of empty properties exempt from Council Tax

Your property may be exempt if it's empty and is:

  • owned by a charity and empty for less than six months
  • empty because the owner or tenant is in prison (unless they are in prison for non-payment of council tax)
  • empty because the owner or tenant has gone into a nursing home or hospital
  • empty because the owner or tenant has died and probate or letters of administration are due
  • prevented by law from being occupied
  • waiting to be occupied by a minister of religion
  • empty because someone has moved to become a carer or be cared for
  • empty because a student has left to study elsewhere
  • empty because it's been repossessed
  • a caravan pitch or boat mooring
  • a 'granny annexe' that has planning restrictions

Examples of properties that aren't empty, by may still be exempt

A property can be exempt if it's not empty, for instance if:

  • it's a separate home but part of another property and lived in by a dependent relative
  • it's a student halls of residence
  • only full-time students or school leavers under 20 live there
  • all residents are under 18
  • all residents are severely mentally impaired
  • it's an armed forces barracks or married quarters
  • all residents are members of a visiting force
  • it's lived in by a diplomat or someone with diplomatic immunity

Use the button below to apply for a Council Tax discount or exemption.

Apply for a discount or exemption