Council Tax 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.

  • Only occupied by students, school or college leavers.
  • Only occupied by persons aged 18 or under.
  • Only occupied by the severely mentally impaired.
  • A granny annex occupied only by a dependent relative. A relative is regarded as dependent if aged 65 or over, severely mentally impaired or substantially and permanently disabled.

The following properties may be exempt for a limited period.

  • Properties which have been empty and unfurnished for up to six months.
  • Unoccupied properties owned by a charitable body for up to six months.
  • A vacant property will be exempt for a period of 12 months if it requires or is undergoing work to render it habitable or undergoing structural alteration or has undergone major repair works to make it habitable or structural alteration and less than six months have elapsed since the work was substantially completed and the property has remained vacant.
  • 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.

  • Properties where the owner is a student who last lived in the property as their main home.
  • Properties left empty by people who are in prison (except for not paying a fine or Council Tax).
  • Properties left empty by people who have moved to provide personal care to another person or have moved to receive personal care.
  • Properties left empty as now a permanent resident in a hospital, nursing or care home.
  • Annexes (granny flats) which cannot be let separately from the main property without breaking planning conditions.
  • 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.
  • Properties where the person responsible for the Council Tax is a trustee in bankruptcy.
  • Vicarages and similar properties which ministers of religion will be living in, and where they will be performing their duties from.
  • Properties which have been taken into possession by a mortgage lender.
  • A caravan pitch or boat mooring which is not occupied by a caravan or boat.

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.

Last Modified: 05/12/2018
For more information contact:

Revenues & Benefits

Tel: 01495 766129


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