An exemption from Council Tax means there is no Council Tax to pay. If you think you qualify for one of the exemptions listed below please contact us.
Occupied properties:
Some occupied properties are exempt depending upon who lives there:
- Occupied only by full-time students or school/college leavers
- Student halls of residence
- Armed forces accommodation
- Visiting armed forces accommodation
- All people who live there are under 18
- Occupied only by people who are severely mentally impaired
- Occupied by diplomats
- Annexes occupied by a dependant relative of the occupier of the other part of the property and who is disabled, severely mentally impaired or aged 65 or over
Unoccupied properties where special conditions apply:
These exemptions apply whether the properties are furnished or unfurnished
- Owned by a charity and when last occupied used for the purposes of the charity (exempt for up to 6 months, 50% charge thereafter)
- Empty due to a person being in prison or being detained elsewhere
- Left empty by patient living permanently in a hospital or a care home
- Left empty where the Council Tax payer has died and they were the only owner or tenant (exempt until grant of probate or letters of administration made and then for up to 6 months after probate/letters of administration; 50% charge thereafter)
- Occupation prohibited by law
- Property held for a minister of religion for 'work purposes'
- Person living elsewhere to receive care – (care must be necessary due to old age, disablement or illness including alcohol or drug dependency)
- Person living permanently elsewhere to provide personal care
- Property left empty by a student studying elsewhere (must have been a student since leaving the property or became a student with 6 weeks of leaving)
- Repossessed properties
- Property left empty by a bankrupt person
- Empty annexes which may not be let separately from another property without a breach of planning control