Council Tax Exemptions

Page Index

• Unoccupied Exemptions

• Occupied Exemptions

• How to Apply

• If Your Circumstances Change

Unoccupied Exemptions

You Cannot Live There

• You cannot live there because it needs/is undergoing major repairs or structural alterations or, major repairs or structural alterations have been finished on the property within the last six months. 

• we will give this exemption for a maximum of 12 months as long as no-one lives there

It is Owned By a Charity

• we will give this exemption for up to six months

It is Unfurnished

• we will give this exemption for up to six months

Occupant is in Prison

• The person who usually lives there is in prison or held somewhere else by the authorities.

• we will give this exemption for as long as the person is detained or until someone else moves in.

Occupant is in a Residential Care Home

• The person who usually lives there is living in a residential care home, nursing home, hospital or hostel so that they can be cared for.

• we will give this exemption for as long as the person is being cared for or until someone else moves into the house.

Occupant has Died

• The person who last lived there has died and probate hasn't been granted.

• we will give this exemption for up to six months after probate is granted as long as no-one moves in

Condition of Property

• no-one can live in the property by law, because of the condition of the property, or it is being bought by the authorities (compulsory purchase).

• we will give this exemption for as long as nobody can live there

Made Ready for a Minister of Religion

• it is being made ready for a minister of religion to live in to carry out his or her duties.

• we will give this exemption for as long as nobody lives there.

Occupant is being cared for

• the person who usually lives there is living with, and being cared for by, another person at a different address

• we will give this exemption for as long as nobody lives there.

Occupant is caring for another person

• the person who usually lives there is living with, and caring for, another person at a different address.

• we will give this exemption for as long as nobody lives there.

Previous Occupant was a Student

• the last person who lived there is a student, or will be a student within six weeks of leaving. The student must own the property.

• we will give this exemption for as long as nobody lives there.

The Mortgage Company have Re-Possessed it

• we will give this exemption for as long as nobody lives there and the mortgage company still has possession.

The person who should pay the Council Tax is a trustee in bankruptcy.

• we will give this exemption for as long as nobody lives there and the trustees for the bankrupt person are responsible.

The ‘property’ is a caravan pitch

• the ‘property’ is a caravan pitch without a caravan on it, or a boat mooring without a boat moored to it.  

• we will give this exemption for as long as there is no caravan or boat there.

It is part of another property

• it is part of another property which is lived in and cannot be let separately, for example, a 'granny flat'.  

• we will give this exemption for as long as nobody lives there.

Occupied Exemptions  

It is a student hall of residence.  

• we will give this exemption for as long as it is a hall of residence.

All the people who live there are: 

• students; 
  school or college leavers; 
  non-British husbands or wives or dependants of students; and 
  the property is where they live during term time.  

• we will give this exemption for as long as the only people who live there are students.

The Secretary of State for Defence owns it

• the Secretary of State for Defence owns it and keeps it for UK armed forces to live in.  

• we will give this exemption for as long as the Secretary of State for Defence owns the property and UK forces live there.

A person connected to a visiting force lives there.

• we will give this exemption for as long as this person lives there.

All the people who live there are under the age of 18.  

• we will give this exemption until someone who is 18, or older, lives there
  

All the people who live there are severely mentally impaired.  

• we will give this exemption for as long as nobody else lives there.

• we will also give this exemption if a student, who is not severely mentally impaired, also lives in the property or owns it but doesn't live there.

It is the main home of a person with diplomatic privileges or immunity.  

• we will give this exemption for as long as this person lives in the property and they normally have to pay Council Tax.

It is part of another property and a dependant relative lives in it

• for example a 'granny flat' which is lived in by a elderly or disabled relative.

• we will give this exemption for as long as the dependant relative lives there.

How to apply 

If Your Circumstances Change