Council Tax Exemptions
Some occupied dwellings are exempt from paying Council Tax. They include properties in which only students or people under 18-years-old live, properties occupied only by diplomats, and properties occupied by some mentally impaired people.
An annex or similar self-contained part of a property that is occupied by an elderly or disabled relative of the residents living in the main part, may be treated as exempt from Council Tax.
Vacant properties are exempt when they are:
- Unfurnished (exempt for up to six months)
- Owned by a charity (exempt for up to six months)
- Require or are undergoing structural alteration or major repair (exempt for up to six months after completion but subject to a maximum exempt period of twelve months)
- Left empty by someone who has gone into prison
- Left empty by someone receiving personal care in a hospital (must be in excess in 52 weeks)
- Or a home elsewhere; or
- Left empty by someone who has moved in order to provide personal care to another person
- Left empty by students
- Waiting for probate or letters of administration to be granted (and for up to six months after)
- Repossessed by the mortgage lender
- The responsibility of a bankrupt's trustee
- Empty because their occupation is forbidden by law
- Waiting to be occupied by a minister of religion
- Dwellings annexed to another dwelling that cannot be let separately
- Forces' barracks and married quarters are also exempt. Their occupants will contribute to the cost of local services through a special arrangement.
If you think you may be entitled to an exemption please contact us:
Council Tax Registration Section
What if my circumstances change?
If you have been awarded a reduction and any of the circumstances which affect your entitlement change, you must tell us immediately by contacting us on the details below.