Council tax exemptions

Show all parts of this guide

2. Properties that are exempt

As with any claim for discount, the number of occupiers at the property is taken into consideration. Count the number of occupiers and take off the number of people who could be disregarded and only if you are left with one or none will any discount apply

Annexes

An annexe which has been left empty by a dependant relative  and which cannot be let separately to the main house.

Granny Annex

An annexe which is solely occupied by a dependant relative will qualify for full exemption. The annexe must be the main house where the relatives reside. The dependant relative must meet one of the following criteria:

  • Be over 65

  • or severely mentally impaired

  • or substantially and permanently disabled 

Property owner by a charity

A dwelling which has become unoccupied and unfurnished and which is owned by a body established for charitable purposes only, and the property has been unoccupied for a period of less than 6 months, and it was last occupied in furtherance of the objects of the charity.

Property left empty by someone who has gone into prison

If the only person who would normally occupy a property is detained in prison or detained under the Mental Health Act, the property will be exempt from Council Tax for the period of the person's detention. The Council will need to confirm details of the detention with the relevant prison or hospital before the exemption can be granted.

Providing personal care

A dwelling which has been left empty by someone who has changed their main residence and have moved to another address to provide personal care to another person. They must have been away for this reason since they left.

Receiving personal care

A dwelling which has been left empty by someone who has changed their main residence and have moved to another address other than a hospital or residential home to receive personal care. They must have been away for this reason since they left.

Probate or letters of administration

An unoccupied property left empty by a deceased person which is in the hands of personal representatives awaiting the date of grant of Probate or Letters of Administration, and for up to six months from that date. Please note the Council will need to have the name of the Executor or Solicitor acting for the Executor and the date the furniture is removed from the property (for assessment of entitlement).  We will also need to have the date the property is passed to a beneficiary, as an amendment to the Council Tax Liability will then be required.

Repossessions

Properties which have been repossessed are exempt from Council Tax; the Council will need to know the date of repossession and details of the Mortgage as the matter will be verified with them before exemption is granted

Occupation forbidden by law 

Dwellings whose occupation is forbidden by law, or which are kept unoccupied because of impending compulsory purchase are exempt from Council Tax.  Evidence would need to be supplied that occupation is forbidden.

Minister of religion

Vicarages and similar dwellings which are awaiting occupation by ministers of religion, from where they will perform their duties

Vacant properties which are the responsibility of a bankrupt's trustee

An unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in a bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986

Student halls of residence

A property which is either owned by a University or Institution subject to an agreement with a University or Institution and which is used for the sole purpose of housing full time students is fully exempt from Council Tax.

Armed Forces Accommodation

A property which is held for the purposes of armed forces accommodation is fully exempt from  Council Tax

Visiting Forces Accommodation

Armed forces accommodation or dwellings where a member of a visiting force would otherwise be liable to pay the charge is fully exempt from Council Tax.

Empty caravan pitch or household mooring

A dwelling consisting of a pitch or mooring that has been left empty.