Council tax - exemptions

There is no tax to pay on some properties.

Is my property exempt from Council tax?

 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.

Exemptions can last longer than six months for some properties:

• 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.

How do I claim exemption from Council Tax?

We may need to see some evidence of entitlement.  Please contact us and we will help you with your claim.

What should I do if I have an exemption but my circumstances have changed?

You must tell us about the changes and we will let you know how it affects your bill.

For example, if you move into a property which had been empty you must tell us. If you don’t, you could be fined £50.

You can tell us about any changes using our online Change of Circumstances form.

Useful forms

• Council tax