Certain types of banded property are exempt from Council Tax payment whilst they remain unoccupied and:
- Unfurnished (exempt for up to six months)
- Are owned by a charity (exempt for up to six months)
- Require or are undergoing major repair works to make them habitable, or where structural alterations are taking place which are not complete (this exemption is time limited to (i) 12 months after the exemption commences, or (ii) six months after work was completed, whichever is the sooner)
- Are left empty by someone who has gone into prison, hospital, a nursing home or residential home
- Are left empty because either probate or letters of administration are awaited, or less than six months have elapsed since they were granted
- Are prohibited by law from being occupied
- Are empty awaiting occupation by a minister of religion
- Are under the possession of the mortgagee under the terms of the mortgage
- Are furnished because the resident is providing/receiving care elsewhere (please note that special rules apply and further information will be supplied upon request)
- Are owned by the Secretary of State for Defence for the purposes of armed forces accommodation
- Are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy
- Are owned or leased by foreign diplomats or certain international defence organisations
- Is an unoccupied annex which cannot be let separately because it is part of the main dwelling and where its letting is restricted under planning regulations
or properties which:
- Are occupied solely by qualifying students
- Are occupied solely by a severely mentally impaired person(s)
- Are occupied by a student and where the spouse of a student is not a British citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefits
- Are occupied only by under 18-year-olds
- Are annexes to other dwellings, solely occupied by dependant relatives of the Council Tax payer resident in the other dwelling
Council Tax payers who wish to apply for an exemption based on their student status, must provide a valid student certificate from a prescribed educational establishment when making their application. N.B. Prescribed educational establishments include a University or College etc.
A regular review of all exemptions is carried out. If your circumstances change, you must contact us immediately.
Application Forms
Online Form
Council Tax Exemption Application
Paper Form
The paper form is available as a downloadable pdf file:
Council Tax Exemption Application Form (34Kb)
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:
Council Tax Exemption Review Application Form
Further Information/Contact
If you require more information about exemptions, then please contact us.