Council Tax Exemptions

• needing, having or has had structural repair work. The property must also be substantially unfurnished (exempt for up to 12 months)
• unoccupied and owned by a charity (exempt for up to six months)
• unoccupied and substantially unfurnished (exempt for up to six months)
• left unoccupied by person(s) detained in prison
• left unoccupied by person(s) permanently in hospital, nursing or care home
• unoccupied through death of resident(s) (exempt for up to 6 months after probate/letters of administration). NB this exemption only applies where the property has been vacant since the date of death.
  
• occupation prohibited by law
  
• unoccupied and held for a minister of religion
• left unoccupied by person(s) receiving care in another place (other than a hospital, nursing or care home)
• left unoccupied by person(s) residing and providing care elsewhere
• Unoccupied and owned by a student and when it was last occupied it was the residence of that student and no-one else other than students lived there.
  
• repossessed and unoccupied property​
• halls of residence predominantly for student accommodation
• occupied solely by student(s). This also includes a student's husband, wife or dependant who is not a British Citizen and is prevented from working or claiming benefit
• owned by Secretary of State for Defence
• occupied by members of visiting forces
• unoccupied and held by trustee in bankruptcy
• unoccupied caravan pitch or boat mooring
• occupied solely by person(s) under 18
  
• unoccupied annexe
  
• occupied solely by person(s) who is (are) severely mentally impaired
• properties occupied by certain diplomats
• annex or self-contained part of property occupied by an elderly or disabled relative of the resident living in the rest of the property.
• properties occupied solely by care leavers 
  

Please note, where a property is solely occupied by students, care leavers or severely mentally impaired persons or any combination of these an exemption may apply.