Council Tax exemption
Some properties are exempt from Council Tax. This
means no Council Tax is charged on a property, on
any day it falls into an exempt category.
Properties occupied by:
- Someone who's under 18 years old (from 1 April 1995);
- Someone or all occupants, who are Severely Mentally Impaired
(from 1 April 1995); or
- Students.
Vacant properties which:
- Are unfurnished (exempt for up to six months)
- Are owned by a charity (exempt for up
to six months)
- Require or are undergoing structural alteration or major repair
(exempt for up to 12 months)
- Are left empty by someone who has gone into prison, or who has
moved to receive personal care in a hospital, a home or
elsewhere
- Are left empty by someone who has moved in order to provide
personal care to another person
- Can be described as unoccupied annexes - for example a ‘granny
flat'
- Are waiting for probate or letters of administration to be
granted
- Have been repossessed
- Are empty because their occupation is forbidden by
law
- Are waiting to be occupied by a minister
of religion
- Are the responsibility of a bankrupt's
trustee
- Dwellings left unoccupied by a student owner
- Student halls of
residence
- Armed forces
accommodation
- Visiting forces accommodation
- An empty caravan pitch or houseboat mooring (from 1 April
1994)
- Where at least one liable person has diplomatic, commonwealth
or consular privilege or immunity (from 1 April 1997).
Are all exempt from Council Tax. Conditions apply in all
cases.
How to claim a Council Tax exemption