Council Tax - Exemptions

Council Tax - Exemptions

Exemptions and empty property discounts
Some properties are exempt from council tax. The different classes of exemption are listed below.

Properties occupied by:

• full time students (they must complete an application form and return it to us with a council tax certificate from their place of study);
• severely mentally impaired people;
• a foreign diplomat who would normally have to pay council tax;
• people who are under 18;
• members of a visiting force who would normally have to pay council tax; or
• elderly or disabled relatives of a family who live in the main property, in certain annexes and self-contained accommodation.

Unoccupied properties which:

• are substantially unfurnished, are exempt for up to a maximum of six months (after that, full charge);
• are owned by a charity, are exempt for up to six months;
• are left empty by someone who has moved to receive care in a hospital or home elsewhere;
• are left empty by someone who has gone into prison;
• are left empty by someone who has moved so they can care for someone else;
• are waiting for probate to be granted, and for six months after probate is granted;
• have been repossessed;
• are the responsibility of a bankrupt's trustee;
• are waiting for a minister of religion to move in;
• are left empty by a student whose term-time address is elsewhere;
• are empty because it is against the law to live there, including from 1st April 2007 where a planning condition prevents occupation;
• form part of another property and may not be let separately; or
• are not furnished and need structural alteration or major repair work, and for six months after works are completed, if the property remains unoccupied and unfurnished. There is a maximum 12 month limit for this exemption regardless of whether works have been completed.              

A pitch or mooring that doesn't have a caravan or boat on it is also exempt. 

If you feel you are entitled to an exemption, please contact us -  we may be able to give you an exemption straight away.