On this page: Information about Council Tax exemptions, including how to apply.
Exemption Criteria
Unoccupied Properties
Some unoccupied properties may be exempt from the payment of Council Tax, if one of the following applies:
- Major Repair/Structural Alterations
A property that requires or is undergoing major repair works to render it habitable or is undergoing structural alterations.
Maximum time limit: 12 months
If building work is completed the exemption will cease six months after the completion date, if the 12 month period has not already expired.
- Unoccupied Dwellings Owned By Charities
Exempt for up to six months from the date it became unoccupied, provided it was being used for the purposes of the charity up to that date.
- Empty And Unfurnished Dwellings
New properties, or properties that become empty.
The property must be unoccupied and substantially unfurnished.
Applies for up to six months from the date last occupied or from the date a new property was treated as complete.
- A Dwelling Left Empty By A Person In Detention
Where the owner or tenant has been detained in a prison, a hospital or other place of detention and no-one else lives in the property.
- A Dwelling Left Empty By A Person Living In A Hospital Or Care Home
The owner or tenant is a patient living in a hospital, nursing or care home.
- A Dwelling Left Empty By A Deceased Person
When the Council Tax liability rests solely with the executor or administrator of a deceased person's estate.
Applies until probate/letters of administration are granted and up to six months thereafter.
- Occupation Prohibited By Law
When the property is subject to action to prohibit occupation or action to acquire it, under powers conferred by an Act of Parliament.
- Unoccupied Dwelling Held For A Minister Of Religion
A property that's empty and being held awaiting occupation by a minister of religion from which he or she will perform the duties of their office.
- A Dwelling Left Empty By A Person Receiving Personal Care
The owner or tenant is living elsewhere (other than in a hospital or care home) in order to receive personal care.
Details regarding the types of personal care to which this applies are available on request - please contact us.
- A Dwelling Left Empty By A Person Providing Personal Care
The owner or tenant has left it unoccupied and is living elsewhere in order to provide personal care for another person.
Details regarding the types of personal care to which this applies are available on request - please contact us.
- A Dwelling Left Unoccupied By A Student(s)
If a student is the owner and provided, when it was last occupied, it was the sole or main residence of that student and that no one else other than students lived there.
- Unoccupied Dwelling Where The Mortgagee Is In Possession
Where the mortgagee has taken possession under the terms of the mortgage contract.
- A Dwelling Left Empty By A Bankrupt Person
Where the person liable in respect of Council Tax is a trustee in bankruptcy.
- Caravan Pitches And Moorings For Boats
A pitch which is not occupied by a caravan, or a mooring which is not occupied by a boat.
- Unoccupied Annexe To An Occupied Dwelling
An unoccupied annexe where it cannot be let separately from the main property without a breach of planning control.
- Armed Forces Accommodation (UK Forces)
For UK armed forces - properties which are owned by the Secretary of State for Defence - whether occupied or not.
Occupied Properties
Some occupied properties may be exempt from the payment of Council Tax, if one of the following applies:
Student Halls Of Residence
When provided predominantly for students and owned or managed by an educational establishment or charity.
A Dwelling Occupied Only By Students, School/College Leavers or Certain Spouses/Dependents Of Students
Occupied solely by students or by certain school/college leavers or where a student lives with a non-student, spouse/dependant who is not a British citizen and who is prevented by the terms of their entry visa to the UK from taking paid employment or from claiming benefit.
Armed Forces Accommodation (UK Forces)
For UK armed forces - properties which are owned by the Secretary of State for Defence - whether occupied or not.
Visiting Forces Accommodation
If any person liable to pay Council Tax is a member of a visiting force or dependant of a member - provided that the dependant is not a British citizen or is not ordinarily resident in the UK.
Occupied Only By Persons Aged Under 18
Occupied Only By Severely Mentally Impaired Persons
Occupied solely by persons who are severely mentally impaired or by at least one severally mentally impaired person and one or more students or relevant persons for the purposes of student exemption.
A Dwelling Which Is The Main Residence Of A Person With Diplomatic Privilege Or Immunity
The main residence of at least one person liable for the payment of Council Tax who has diplomatic, commonwealth or consular privilege and that person is not a permanent resident of the UK or a British citizen.
An Occupied Annexe
If it forms part of a single property, which includes at least one other dwelling and is occupied by a dependent relative. A dependent relative is a person over 65 years of age, severely mentally impaired or disabled
Council Tax payers who wish to apply for an exemption based on their student status should either provide a valid student certificate or evidence to confirm they are undertaking a full time course of education at a prescribed educational establishment, within a member state of the EU when making their application.
A regular review of all exemptions is carried out. If your circumstances change, you must contact us immediately.
Application Forms
Online Form
Downloadable Form
The application form is available as a downloadable pdf file:
If you require us to send you a paper form, then please contact us.
Council Tax Exemption Review
The Council Tax Exemption Review application form is available to complete online:
Further Information/Contact
If you require more information about exemptions, then please contact us.