Exemptions

Some properties are exempt from Council Tax. If a property is exempt it means there is no Council Tax to pay.

A property can be exempt for a fixed period of time, or it can be exempt indefinitely. The length of time a property is exempt depends on the reason for the exemption.

Often a property is exempt from Council Tax because it is unoccupied (empty). However, some occupied properties can also be exempt.

Some occupied properties are exempt from Council Tax:

  • Student Halls of Residence
  • Properties occupied only by students
  • Properties occupied only by people under the age of 18
  • Properties where all residents who would otherwise be liable are severely mentally impaired
  • Properties occupied as Armed Forces accommodation
  • Properties occupied by members of visiting Forces
  • Properties which are the sole or main residence of diplomats
  • Annexes which are part of another property and are occupied by a dependant relative

And unoccupied dwellings which:

  • *Are owned by a charity - exempt for up to 6 months after last occupied by the charity
  • Are left unoccupied by people who are in detention
  • Are left unoccupied by people who are in a home or hospital
  • *Are awaiting the grant of probate or letters of administration - and for up to 6 months after the date granted (may not apply if the property is jointly owned)
  • Are prohibited from occupation by law or Local Authority action
  • Are held available as places from which ministers of religion will perform their duties
  • Are left unoccupied by people who are living elsewhere to receive personal care
  • Are left unoccupied by people who are living elsewhere to provide personal care
  • Are owned and last used by students
  • Are in possession of mortgagees
  • Are the responsibility of Trustees in Bankruptcy
  • Are boat moorings or caravan pitches, not occupied by boats or caravans
  • Are unoccupied houses in the same boundaries as others, which cannot be let separately

*Limited period exemptions

Some exemption classes - those marked * - are limited to a maximum period for each property. If an exemption was already in place before you became the owner of the property, you will not get an exemption for the maximum period. However, you will be entitled to an exemption for any part of a period that's left from when an exemption first applied.

Important note:

In all cases where a time-limited exemption applies, a notice will be issued at first, that shows the time of the exemption from the date it starts until the end of the current financial year. An amendment will be made when the exemption expires (or circumstances change), and a bill issued for the remainder of the financial year, unless any other exemption applies. Any bill which is issued after an exemption notice replaces the exemption notice.

If you think your property may qualify for an exemption, simply download and complete the relevant application form and return it to us.

If there is not a form available for the discount or exemption you want to apply for, simply write to us giving full details of why you feel the reduction should apply, including the date from which you think it is relevant. Providing a contact telephone number and email address would help us if we need to contact you for further information.

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