Council Tax exemptions

Certain properties are exempt from Council Tax. This means the owners of such properties are not liable to pay Council Tax. These properties may be empty (unoccupied) or occupied.

Unoccupied properties

A property may be exempt from Council Tax if it has been left empty by a person 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 recieve or provide personal care elsewhere
  • is a student who now lives somewhere else
  • has become bankrupt

An empty property may also be exempt from Council Tax when:

  • it is owned by a charity (for up to six months)
  • it is held for a minister of religion
  • a mortgage provider is now in possession
  • occupation is not allowed by law
  • it is an annexe to a main home and cannot be let seperately
  • it is owned by the government and used to accommodate members of the UK armed forces

Unoccupied caravan pitches and boat moorings are also exempt from Council Tax.

If a property is undergoing major repair or structural alterations, you can claim a 25% discount on Council Tax. See: Council Tax discounts

Occupied properties

An occupied property may be exempt from Council Tax when:

  • only people who are under 18 live there
  • only students, school or college leavers, or certain spouses or dependants of students live there
  • it is a halls of residence for students
  • 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 and used to accomodate members of the UK armed forces
  • 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)

Make an application

To apply for a Council Tax exemption, or for further information, contact us using the details below.

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