Exempt properties

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 or certain planning conditions 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.

Qualifying conditions apply. If you want more information about exemptions, contact the Local Taxes Division or you can apply via the online forms, or notify a change of circumstances.

Regular checking of all exemptions will be carried out. If your circumstances change you must contact the Local Taxes Division immediately.

This authority is under a duty to protect public funds and, to this end may use the information held or provided by you for the prevention and detection of fraud. It may also share this information with other bodies for these purposes and also for the administration and collection of taxes and charges and for performing other statutory enforcement duties.