Council tax exemptions

In some cases, a property may be exempt from council tax.

This means that you won’t have to pay anything for as long as the property qualifies for exemption.

Fill in the combined discount and exemption form if you think you may qualify for an exemption.  You should read all the information below first.

Properties that are exempt

Most exempt properties are those that are left empty, but sometimes an exemption can apply when the property is occupied.

If your property qualifies for an exemption

By law, we have to send you a notice if your property is exempt and you don’t have anything to pay.  We’ll also let you know if your property transfers from one exemption class to another.

How long exemptions last

Exemptions normally run from the date a property becomes unoccupied.  Sometimes, there may be a maximum period allowed for an exemption. If so, either just before or at the time the exemption expires, we’ll send you a bill for any council tax charges due for the period after the exemption.

If you buy a property that already has an exemption, you may only be entitled to the exemption up to the end of its maximum period.

Exemption classes

B

Unoccupied properties that are owned and were last used by a charity. The exemption lasts for a maximum period of six months.

D

Unoccupied properties which are owned and were previously occupied by someone who has gone to prison.

E

Unoccupied properties, which were previously occupied by someone who is now living in a hospital, residential, care home, nursing home or hostel and s/he owns the property or retains the tenancy for the property.

F

Unoccupied properties left empty following the death of a sole owner or tenant where  probate or letters of administration aren’t yet granted and for up to six months after. The property must have remained empty since the date of death for the exemption to apply.

G

Unoccupied properties in which it is illegal to live.

H

Properties held vacant for future occupation by a minister of religion.

I

Properties left unoccupied by people who have moved elsewhere to receive personal care.

J

Properties left unoccupied by people who have moved to provide personal care to another person who lives elsewhere.

K

Properties left unoccupied by a student who left to study elsewhere and the vacant property was their main or only home.

L

Unoccupied properties that have been repossessed by a mortgage provider.

M

Student halls of residence.

N

Properties occupied wholly by students.

O

Armed forces accommodation owned by the Ministry of Defence.

P

Visiting forces accommodation.

Q

Unoccupied properties where the person responsible for paying the council tax is a trustee in bankruptcy.

R

A pitch or a mooring which is not occupied by a caravan or a boat.

S

Properties occupied only by a person or persons aged under 18.

T

Properties forming part of another dwelling, such as granny flats or annexes, which cannot be separately let.

U

Properties occupied only by a person(s) who is (are) severely mentally impaired.

V

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

W   

An annexe or 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 main part of the property.

Contact us if you need more information about exemption entitlements,

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