Some properties are exempt from council tax. The different classes of exemption are listed below. Empty homes that are not exempt and remain empty for more than 2 years will attract empty homes premium.
Properties occupied by:
- full time students who must be registered for a student discount or exemption
- 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
- elderly or disabled relatives of a family who live in the main property, in certain annexes and self-contained accommodation.
Unoccupied properties that:
- 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 (if the property is jointly owned and there are living owners, liability passes to them and the exemption doesn’t apply) and for six months after probate is granted
- 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 when a planning condition prevents occupation
- form part of another property and may not be let separately.
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 the council tax team.