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 under 18.
  • Only occupied by the severely mentally impaired.
  • Only occupied by care leavers up to their 25th birthday.
  • 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 are empty and unfurnished can be exempt for up to six months. This can be extended to a maximum of 12 months if the vacant property requires or is undergoing major repair works/ structural alterations to make it habitable. The exemption will be awarded from the date the property was last occupied and is limited to a maximum of 12 months regardless of a change of owner or council tax payer.
  • Unoccupied properties owned by a charitable body for up to six months.
  • 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.

If you are buying a property that is already empty and unfurnished, please contact us to check whether the property is still eligible for an exemption.

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: 21/03/2024
For more information contact:

Revenues & Benefits

Tel: 01495 766129


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