Several classes of dwelling are exempt from council tax, including properties occupied
- only by someone who is under 18 years old (from 1 April 1995)
and vacant properties which
- are unfurnished (exempt for up to six months)
- are owned by a charity (exempt for up to six months)
- require or are undergoing structural alteration or major repair (exempt for up to 12 months)
- are left empty by someone who has gone into prison, or who has moved to receive personal care in a hospital or a home or elsewhere
- are left empty by someone who has moved in order to provide personal care to another person
- can be described as unoccupied annexes - for example a ‘granny flat’
- are unoccupied and the liable person has died and no grant of probate or letters of administration have been made
- have been repossessed are empty because their occupation is forbidden by law
- are waiting to be occupied by a minister of religion
- are the responsibility of a bankrupt's trustee
- dwellings left unoccupied by a student owner
- student halls of residence
- armed forces accommodation
- visiting forces accommodation
- an empty caravan pitch or houseboat mooring (from 1 April 1994)
- where at least one liable person has diplomatic, commonwealth or consular privilege or immunity (from 1 April 1997).
For full details please click here to download the Council Tax Exemption Leaflet (opens in a new window). You can also download, complete and return the relevant exemption form
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