Some properties are exempt and there is no tax to pay.

Properties are exempt for up to six months if they are:

• Empty and unfurnished
• Empty and are newly built or have had major structural repairs or alterations
• Empty after probate or letters of administration have been granted
• Empty after being used by a charity which owns them
• Unoccupied caravans

Other exemptions from Council Tax are:

• Students’ halls of residence or properties where only students (including non-British spouses of students) live or empty properties last used by a student who is the owner or tenant
• Properties where only people under 18 live
• Properties where only people who are severely mentally impaired live
• Properties needing extensive structural alterations or repairs can be exempt up to a maximum of 12 months
• Properties left empty by someone who is in prison, hospital, a nursing or residential care home, or receiving care elsewhere
• Empty properties where the last occupier has moved away to give personal care to another person
• Empty properties where the last occupier has died and probate or letters of administration have not been granted
• Unoccupied annexes
• Annexes occupied by a dependant relative
• Empty properties where a mortgagee is in possession
• Properties where a trustee in bankruptcy is in possession
• Properties left empty waiting to be used by a minister of religion
• Caravan pitches that are not used
• Empty properties which the law says cannot be occupied
• Properties left empty because of official actions under Acts of Parliament
• Armed forces accommodation owned by the government
• Properties occupied by diplomats or a member of a visiting force

Changes affecting exemption

If you are getting an exemption you must tell the Council about any changes which may affect the exemption.

For example, if you move into a property which was empty you must tell the Council. If you do not tell the Council you could be fined £50. You can now tell us about any changes using our online form.

Click here to fill in our Online Change of Circumstances form   73kb

Please contact the Customer Services Division if you want to apply for an exemption.