Council Tax Exemptions

If you think that your property may qualify for an exemption you can download one of the forms below.

This table explains the terms  'empty', 'unoccupied' and 'occupied' used in connection with exemptions from Council Tax. 

Property Exemptions

Certain properties are currently exempt from Council Tax. From the 1 April 2013 the Government is encouraging councils to raise more income from Council Tax by allowing discretion over the level of discounts and exemptions given for empty and unoccupied residential dwellings. The changes Wigan Council is making from 1 April 2013 are explained below:

• The existing Class A maximum 12 month exemption for a property that has been empty and undoing major structural repairs, or repair work has been taking place to make it suitable to live in, will cease on 31 March 2013. From 1 April 2013 this will change to a 75% discount for a maximum of 12 months. Any properties entitled to the exemption on 31 March 2013 will be charged at the new 75% discounted rate from 1 April 2013 for the remainder of the qualifying time that the property continues to meet the criteria. Apply now for a major repairs exemption (.pdf, 171KB)
• The existing Class ‘C’ 6 month exemption for a dwelling that has been unfurnished and empty for up to 6 months will cease on 31 March 2013. From 1 April 2013 it will be changed to a maximum 1 month full exemption followed by a 25% discount for a maximum of 5 months. Any properties entitled to the exemption on 31 March 2013 will be charged at the new rate from 1 April 2013 for the remainder of the qualifying time that the property continues to meet the criteria. Please contact us if your property becomes empty and you think you may qualify for this reduction.
• 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 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. Apply now for an annexe exemption (.pdf, 130kb)

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