Council Tax - Exemptions
The following summary of dwellings which may qualify for exemption is provided for guidance only. You need to contact us for further details, and to find out if you are exempt.
Occupied dwellings:
- where all the residents are students;
- which are halls of residence;
- which are owned by the Ministry of Defence and used for armed forces accommodation;
- where the liable person is a diplomat or a member of a Visiting Force;
- where all residents are aged under 18 years;
- where all residents are severely mentally impaired;
- which is a "granny annexe" occupied by a dependent relative of a resident in the associated dwelling.
Unoccupied dwellings:
- which have been repossessed by a mortgagee;
- which were previously occupied by the liable person who has:
- gone into prison;
- become resident in a hospital or care home; or moved elsewhere to either give or receive essential care;
- where the owner or tenant has died, but Probate has not yet been granted;
- where occupation is prohibited by law, or where planning conditions prevent occupancy (the latter applies from 1 April 2007);
- which are awaiting occupation by a minister of religion, as a residence from which to perform the duties of his office;
- where the liable person is a trustee in bankruptcy;
- where the liable person is a student whose term-time residence is elsewhere;
- which are part of a single property which includes another dwelling and which cannot be let separately (e.g. "granny annexes").
Unoccupied dwellings may be granted exemption for up to six months:
- if they are substantially unfurnished;
- if they are owned by and were last occupied by a charity;
- from the date that Letters of Administration or Probate were granted, provided that the liable person is only liable in the capacity of personal representative of the deceased person.
With effect from 1st April 2000, unoccupied dwellings that require, or are undergoing, major repair works to make them habitable, or that are undergoing or have undergone structural alteration, may be granted exemption for a maximum period of twelve months, or for a maximum of six months from the date that such repairs or alterations were substantially completed, if this is less.
Contact us
If no exemption is shown on your bill and you think that your dwelling should be exempt, you should contact us.
Supporting evidence will normally be required.