Council Tax - Exemptions

 

Description

Exemptions

Some domestic properties are exempt from Council Tax charges. Most exemptions relate to properties left empty for specific reasons. There is however a limited number of classes where property can remain occupied and exemption applies. The Council is still required to send bills where a 'zero' charge applies and also when a property transfers from one class of exemption to another.

Some dwellings are exempt from Council Tax. These include occupied dwellings too.

Exemption applies to the following classes of unoccupied and occupied properties, for specified periods:

Unoccupied Properties

Class Description

A Unoccupied newly built properties or those where
structural alterations or major repairs are required or
have taken place (exempt for a maximum of 12
months).

B Unoccupied properties owned and last used by a
charity (exempt for a maximum of 6 months).

C Unoccupied and substantially unfurnished dwellings
(exempt for a maximum of 6 months).

D Dwellings left unoccupied by people detained in prison
(except for payment of Council Tax or a fine), hospital
or other place determined by order of a court.

E Dwellings left unoccupied by long stay hospital
patients and also by people who move permanently
into a nursing home or residential home.

F Dwellings left unoccupied by deceased people where
grant of probate/letters of administration has not been
obtained (and for a maximum period of 6 months
where such a grant has been obtained).

G Dwellings where occupation is prohibited by law.

H Dwellings held vacant for a minister of religion.

I Dwellings left unoccupied for people receiving care.

J Dwellings left unoccupied for people providing care.

K Dwellings left unoccupied by students.

L Unoccupied dwellings where a mortgage has
repossessed.

Q Unoccupied dwellings in the possession of a trustee in
bankruptcy.

R A dwelling consisting of a pitch or a mooring which is
not occupied by a caravan, or, as the case may be, a
boat.

T Dwellings forming part of another dwelling which
cannot be separately let.

Occupied Properties

Class Description

M Students halls of Residence.

N Dwellings occupied wholly by students.

O Armed Forces Accommodation.

P Visiting Forces Accommodation.

S Dwellings occupied only by a person or persons aged
under 18.

U Dwellings occupied only by a person or persons who
is, or are severely mentally impaired.

V Dwellings occupied by diplomats, persons who have
diplomatic immunity and certain members of their
household.

W Dwellings which form part of a single property and
which are occupied by an elderly, severely mentally
impaired or disabled relative of a person living in
another part of the property *

* Where properties contain more than one self-contained unit, each of those units is treated as a separate dwelling for Council Tax purposes. Such units will be exempt from Council Tax if they are occupied by elderly, severely mentally impaired or disabled members of the same family as live in the other part of the property.

These classes are stated in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied.

 

 

Procedure

How to claim an exemption

To find out who to contact about eligibility for a discount, or to request one of the application forms below see Council Tax - Enquiries

If you disagree with the Council's decision about an exemption, you can appeal in writing to the Council Tax Section explaining your reasons for disagreement.

Change in circumstances

If a Council Tax bill indicates that an exemption has been allowed, you must inform the Council Tax Section of any change of circumstances that affects your entitlement as soon as possible. If you fail to do so, you may be required to pay a penalty, and you will have to repay any exemption/discount for which you are not entitled.

Help

For other information, including:-

our contact details

viewing your account details online

methods of payment

opening hours

see Council Tax Enquiries

 

 

 

 

Frequently asked Questions

Q. How can I claim a Council Tax exemption?

A. Some properties are exempt from Council Tax including empty properties which:

 

• are unfurnished (exempt up to 6 months). 

• are owned by a charity (exempt for up to 6 months).

• require or are undergoing major repair works to make them habitable, or where structural alterations are taking place which are not complete (from 1 April 2000 this exemption is time limited to i) 12 months after the exemption commences or ii) 6 months after work was completed, whichever is the sooner).

• are left empty by someone who has gone into prison, hospital, a nursing home or residential home.

• are left empty because either probate or letters of administration are awaited, or less than 6 months have elapsed since they were granted.

• are prohibited by law from being occupied.

• are empty awaiting occupation by a minister of religion.

• are under the possession of the mortgagee under the terms of the mortgage.

• are unoccupied because the resident is providing/receiving care elsewhere.

• are owned by the Secretary of State for Defence for the purposes of armed forces accommodation.

• are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy.

• is an unoccupied annex which cannot be let separately, because it is part of the main dwelling and where its letting is restricted under planning regulations.

 

OR properties which:

 

• are occupied solely by a severely mentally impaired person/s.

• are occupied solely by full time qualifying students

• are occupied by a student and where the spouse of a student is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefits.

• are annexes, to other dwellings, solely occupied by dependant relatives of the Council Taxpayer resident in the other dwelling.

 

Last modified on 6/6/2008