Article: Council tax exemptions Article Body Some domestic properties are exempt from council tax in certain circumstances. Most exemptions relate to properties left empty for specific reasons though in some cases an exemption can apply when the property is occupied. A maximum period of exemption will apply in some cases and normally exemptions run from the date a property becomes unoccupied. If an exemption was already in effect before a property was purchased, a new owner may only be entitled to the exemption for the remaining part of any maximum period. The council is required by law to send a notice where a 'zero' charge applies and also when a property transfers from one class of exemption to another. Where a maximum period of exemption applies, a bill for council tax charges due for the period after the exemption will be issued either just before or at the time the exemption expires. Exemption can apply to the following classes of unoccupied and occupied properties, for specified periods: Unoccupied properties - class description A An unoccupied dwelling that: (i) requires or is undergoing, or has undergone, major repair works in order to make it habitable; or (ii) is undergoing, or has undergone, structural alteration; for up to a maximum period of 12 months from the day of vacation. Major repair works include structural repair works. B Unoccupied properties owned and last used by a charity (exempt for a maximum of six months). C Unoccupied and substantially unfurnished properties (exempt for a maximum of six months from the date of vacation). D Properties left unoccupied by people detained in prison (except for payment of council tax or a fine) or other place determined by order of a court. View the council tax discounts persons in detention application form E Properties left unoccupied by long stay hospital patients and also by people who move permanently into a hospital, nursing home or residential home where they receive care and/or treatment. View the council tax discounts - patients in hospitals and homes application form. F Properties left unoccupied following the death of a sole owner or tenant where a grant of probate/letters of administration has not yet been obtained (applies for a maximum period of up to six months from when such a grant has been obtained). G Properties where occupation is prohibited by law. H Properties held vacant for future occupation by a minister of religion. I Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to receive personal care. J Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to provide personal care for someone. The liable person must have been away for this reason since they left the property. K Properties left unoccupied by a student who left in order to study elsewhere, and the vacant property was their sole or main residence. L Unoccupied properties that have been repossessed be a mortgage provider. Q Unoccupied properties in the possession of a trustee in bankruptcy. R A property consisting of a pitch or a mooring which is not occupied by a caravan or a boat. T Properties forming part of another dwelling, such as granny flats or annexes, which cannot be separately let. Occupied properties - class description M Student halls of residence. N Properties occupied wholly by students. View council tax discounts - students/student nurses application form. O Armed Forces accommodation owned by the Ministry of Defence. P Visiting Forces accommodation. S Properties occupied only by a person or persons aged under 18. U Properties occupied only by a person/persons who is/are severely mentally impaired. View council tax discounts - severe mental impairment application form. V Properties occupied by diplomats, persons who have diplomatic immunity and certain members of their household. W An annexe or similar self-contained part of a property which is occupied by an elderly, disabled or severely mentally impaired relative of the resident(s) living in the remaining part of the property. These classes are stated in broad terms and within each of the classes indicated a number of conditions may need to be met before an exemption can be applied. If you require more information on an exemption entitlement please contact the council tax section see council tax account enquiries. Making an application You can apply for an exemption by completing and returning the appropriate form linked above and returning it to Benefits and Taxation . Alternatively where there is no form you should write or e-mail the council with your reason(s) for claiming exemption see council tax account enquiries. You should ensure that full details relating to your circumstances, the reason(s) for claiming exemption and supporting evidence are provided in your letter. Change in circumstances Please tell us immediately if your circumstances change so that we can determine whether or not the discount should continue. If you receive a form in future asking you to confirm your entitlement to discount please complete and return it to us immediately. If you need to discuss an exemption entitlement please contact the council tax section see council tax account enquiries. Other information For other helpful information, including: our contact details methods of payment opening hours Click on council tax account enquiries. You can also view your account online by clicking view your council tax account. Additional information To learn more about our compliments, comments and complaints process please see general complaints. Service standards Details of the councils service standards in relation to council tax can be obtained by clicking on council tax service standards. Processing of information The proper processing of information is important to us. Click to view our Fair Processing Policy. Other useful websites Valuation Office Agency Department of Communities & Local Government Berneslai Homes Citizens Advice Bureau