Properties that are exempt from Council Tax
Here is a summary of the types of properties that may be exempt from Council Tax. This list is for information only, please contact us through the Council Tax discounts page if you believe your property may qualify for exemption or for any further information.
Please remember you must always pay your Council Tax as shown on your bill until you have been formally notified of any changes.
- Uninhabitable property due to major structural repairs for up to a maximum twelve months
- Unoccupied property owned by a charity for a maximum six months
- Unoccupied property because the person who would otherwise occupy it is in prison
- Unoccupied property because the person who would otherwise occupy it is resident in hospital or a nursing home
- Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made
- Empty property whose occupation is prohibited by law
- Unoccupied property held available for use of ministers of religion from which to carry out their duties
- Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care
- Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care
- Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property
- Property that has been repossessed under a mortgage
- Student halls of residence
- Premises where all the residents are students
- Property owned by the Ministry of Defence and held available for occupation by serving personnel. Property occupied by members of visiting forces or certain international organisations
- Property left empty by a bankrupt
- Unused caravan pitch or boat mooring
- Property occupied only by people under 18 years of age
- Unoccupied ancillary accommodation such as annexes which may not be let separately without being in breach of planning regulations
- Property occupied only by people who have a chronic mental health condition, who would be liable to pay council tax (does not include residential care homes and so on, where the owner is liable to pay the council tax)
- Property occupied by a foreign diplomat or a member of an international organisation headquartered in the UK
- Any part of a property such as an annex which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65, has an severe mental impairment or is substantially and permanently disabled.