Exemptions to Council Tax

The following is a list of the classes of exempt properties where no Council Tax charge is payable.

These properties must be unoccupied and:

• Requires, or is undergoing, or has undergone, major repair work to render it habitable or is undergoing or has undergone structural alteration. Such a dwelling will be exempt for a period, which is the shorter of:
  a) a period of 12 months from the day on which it became vacant or;
  b) a period beginning on the day which it became vacant and ending six months after the day such repairs or alterations are substantially completed
  
• Owned by a charity and unoccupied for less than six months
• Substantially unfurnished for less than six months
• Left vacant by prisoners, except those jailed for non-payment of Council Tax or a fine
• Left vacant by someone whose main residence is now a hospital, nursing home or care home
• Where the qualifying person is the personal representative of a person, who has died, probate has not been made or less than six months have elapsed since the day probate as granted
• Occupation is forbidden by law
• Held for the occupation of a Minister of Religion from which to perform their duties
• Previously the main home of a person now living in another place (not an NHS hospital, or care home ) so they can receive care
• Providing care instead of receiving it
• Previously occupied only by one or more students and who are still students
• Vacant following repossession by a mortgage lender
• The person is only liable as a trustee in bankruptcy
• A home consisting of a pitch or mooring which is not occupied by a caravan or boat
• Unoccupied annexe which forms part of another property or is situated within the area of another home and is difficult to let separately from that other property.
  

These properties may be occupied or unoccupied depending on the exemption:

• Student halls of residence owned by an educational establishment or a charity
• Property occupied wholly by student(s)
• Property owned by Secretary of State for Defence and held for armed forces (not visiting forces)
• Property where the liable person has a relevant association with a visiting force
• Property occupied only by persons under 18 years of age
• Property occupied only by severely mentally impaired people or occupied together with one or more students
• Property occupied by person(s) with Diplomatic Privilege/ Immunity and not British citizens
• Where an annexe or similar self-contained part of a property is occupied by an elderly or disabled relative of the people living in the rest of the home, it will not be regarded as a separate home for Council Tax purposes.