Council Tax - Exemptions
Exemptions and empty property discounts
Some properties are exempt form council tax. The different classes of exemption are listed below.
Properties occupied by:
- full time students (they must send us 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 not furnished, are exempt for up to 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 twelve 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 phone the council tax office below and we may be able to give you an exemption straight away.
You can contact us:
- by phone on 020 8600 7777;
- by fax on 020 8753 1578;
- by typetalk on 0800 500 888; or
- by email at localtaxation@lbhf.gov.uk
You can get this information as a leaflet, in large print, or in Braille.
