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Exempt properties

A property may be exempt from Council Tax or exempt for a period of time if certain qualifying conditions are met.

The types of properties that are exempt are unoccupied properties:

  • owned by a charity (exempt for up to 6 months)
  • empty because the occupant has been detained in prison or hospital
  • empty because someone has gone to live permanently in a hospital, nursing home or residential home
  • the personal representatives of a deceased person are waiting for either probate or letters of administration to be granted, or less than 6 months have elapsed since they were granted
  • empty because occupation is prohibited by law or by certain planning conditions
  • empty awaiting occupation by a minister of religion
  • empty because the resident is providing or receiving care elsewhere
  • empty because the occupant has gone to live elsewhere to study
  • empty because the property has been repossessed
  • the property is the responsibility of a trustee in bankruptcy
  • owned by the Secretary of State for Defence for the purposes of armed forces accommodation
  • unoccupied annexes which cannot be let separately because they are part of a main dwelling and letting is restricted under planning regulations

Occupied properties:

  • occupied solely by people under the age of 18
  • occupied solely by a severely mentally impaired person(s)
  • occupied solely by full time qualifying students (The exemption will still apply if the husband, wife and/or dependants of the student are also resident provided they are not British citizens and their visa prevents them taking paid employment or claiming benefits)
  • annexes for example, granny flats), which are solely occupied by dependant relatives of the Council Tax payer resident in the main property

If you want more information about exemptions, contact the Revenue and Benefits service or you can apply online.

Regular checking of all exemptions will be carried out. If your circumstances change you must contact the Revenues and Benefits Service immediately.

This authority is under a duty to protect the public funds it administers, and to this end may use the information you have provided on this form for the prevention and detection of fraud. It may also share this information with other bodies responsible for auditing or administering public funds for these purposes.