Council Tax exemptions

Certain properties are exempt from Council Tax, meaning owners do not have to pay. These properties can be either empty (unoccupied) or occupied.

For more details on discounts and reductions, visit the Council Tax discounts webpage.

Unoccupied properties

A property may be exempt from Council Tax if it has been left empty by someone who:

  • has died (applies until probate or letters of administration have been granted, and for up to six months after)
  • has been detained or is in prison
  • is living in a hospital or care home
  • has moved to receive or provide personal care elsewhere
  • is a student who now lives somewhere else
  • has become bankrupt

Additional exemptions are available if the property:

  • is owned by a charity (for up to six months)
  • is held for a minister of religion
  • is in the possession of a mortgage lender
  • occupation is not allowed by law
  • is an annexe and cannot be let separately from the main home
  • is owned by the government and used to house UK armed forces personnel

Unoccupied caravan pitches and boat moorings are also exempt.

Occupied properties

Occupied properties may be exempt if:

  • only under-18s live there
  • only students, school or college leavers, or certain spouses or dependants of students live there
  • it is a student halls of residence
  • only people with a severe mental impairment live there (or at least one severely mentally impaired person and one or more students or relevant persons lives there)
  • it is owned by the government for UK armed forces accommodation
  • at least one liable person is a member or dependant of a visiting force (and is neither a British citizen nor ordinarily resident in the UK)
  • it is the main residence of at least one liable person who has diplomatic immunity (and who is not a British citizen or permanent resident of the UK)
  • it is one of at least two dwellings in a single property and is occupied by a dependent relative (a person over 65 years old, severally mentally impaired or disabled)

To apply for exemption, complete the form below:

Apply for a Council Tax exemption

Alternatively, contact us via phone on: 0345 302 2316 or via the Council Tax contact form

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