Council Tax Exemptions

If you think that your property may qualify for an exemption please contact the Council Tax office for more information.Please see the bottom of this page for an explanation of the terms  'empty', 'unoccupied' and 'occupied' used in connection with exemptions from Council Tax.

Property Exemptions

Certain properties are exempt from Council Tax for the following reasons:

• The property is mainly unfurnished and has been unoccupied during, or for six months after, structural alterations or repair work has been done to make it suitable to live in. Exemption lasts for up to 12 months. Apply now for a major repairs exemption (.pdf, 171KB)
• An unoccupied property which is owned by a charity is exempt for up to six months from the last time it was used for charitable purposes.
• The property has been unoccupied and mainly unfurnished for less than six months.
• The property is unoccupied because the person who has to pay Council Tax is in prison. Apply now for a person in detention exemption (.pdf, 162KB)
• The property is unoccupied because the person who has to pay Council Tax is living in a hospital, nursing home or care home. Apply now for the in hospital or nursing home exemption (.pdf, 166KB)
• The property is unoccupied because the person who would have to pay the Council Tax has died and it has been less than six months since probate or letters of administration were granted.
• The property is unoccupied because no one is allowed to live there by law.
• The property is unoccupied because a minister of religion will be moving in and it is from where he or she will carry out the duties of their office.
• The property is unoccupied because the person who has to pay Council Tax is living elsewhere receiving or providing care. Apply now for a providing or receiving care exemption (.pdf, 187KB)
• ' An unoccupied property that was last lived in by a student and he or she has continued to be a student since they last lived there'
• The property is unoccupied because it has been repossessed. Apply now for a repossession exemption (.pdf, 161KB)
• The property is a hall of residence for students.
• Only a student or students live in the property. Apply now for a student exemption (.pdf, 170KB)
• Official property held for accommodating members of the UK armed forces.
• The property is empty because the owner is bankrupt.
• Only diplomats and senior officials of international organisations, and their husbands or wives, live in the property.
• The property is an unused caravan pitch or boat mooring.
• Only people under 18 live in the property. Apply now for an under 18 years of age exemption (.pdf, 162KB)
• The property is an empty part of another property (for example, annexes or self-contained units).
• Only people who are severely mentally impaired live in the property. Apply now for this severely mentally impaired persons exemption (.pdf, 186KB)
• Only members of visiting forces live in the property.
• The property is part of another property and is occupied by a dependent relative who is either 65 or over, or is disabled.

*When considering if a property is substantially unfurnished we will normally ignore small amounts of furniture, particularly if it is only there to give the impression the property is lived in to stop vandalism

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