Exemptions
Although all types of property appear in the valuation list, in certain cases you may not have to pay a charge.
Properties may be exempt if one of the following applies.
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Only students live in the property. The property is term-time accommodation or students halls of residence.
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Only people under the age of 18 live in the property.
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Only people who are severely mentally ill who would otherwise have to pay Council Tax live in the property.
The following properties may be exempt for a limited period.
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Properties which have been empty and (unless the property is owned and last used by a charity) unfurnished for up to six months.
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New properties and some properties which have recently had major work or structural alterations carried out on them. This will apply for up to six months after the work is completed as long as the property stays empty and unfurnished.
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Empty properties which form part of the estate of a person who has died. The property can be exempt for up to six months after the grant of probate or letters of administration.
The following properties are exempt while they are empty.
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Properties where the owner is a student who last lived in the property as their main home.
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Properties left empty by people who are in prison (except for not paying a fine or Council Tax).
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Properties left empty by people who have moved to provide personal care to another person or have moved to receive personal care.
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Annexes (granny flats) which cannot be let separately from the main property without breaking planning conditions.
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Properties which are empty because the law will not allow anyone to live in them or due to the property being bought by a legal authority.
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Properties where the person responsible for the Council Tax is a trustee in bankruptcy.
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Vicarages and similar properties which ministers of religion will be living in, and where they will be performing their duties from.
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Properties which have been taken into possession by a mortgage lender.
If you own one of these types of property, you should not receive a Council Tax bill for it. However, we will send you information to let you know which valuation band the property has been placed in and what the Council Tax would be if it were not exempt.