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Properties exempt from Council Tax

In some cases, a property may be exempt from Council Tax altogether which means that you will not have to pay Council Tax on it. This exemption may be for a limited time.

​Empty properties exempt from Council Tax 

An empty property will be exempt from Council Tax when the property is: 
  • owned by a registered charity and last used for charitable purposes
  • part of the estate of a person who has died, for up to 6 months after the grant of probate or letters of administration, unless probate determines ownership
  • occupation is prohibited by law or a planning condition
  • being held vacant for a minister of religion
  • under a repossession order by a mortgage lender
  • an unoccupied caravan pitch or boat mooring
  • an empty annexe of a single property and cannot be let separately
An empty property will also be exempt from Council Tax if it was last lived in by someone who is: 
  • in prison and he or she owns the property or still holds the tenancy
  • now living in a hospital, residential home, care home, nursing home or hostel or has moved elsewhere to receive personal care
  • living elsewhere to care for another person
  • a student or became a student within six weeks of leaving the property
  • a trustee in bankruptcy proceedings
If your property is left empty for two years or more, you will have to pay the empty homes surcharge

Occupied properties exempt from Council Tax

A property which is occupied will be exempt from Council Tax when it is:
  • a student hall of residence
  • a Ministry of Defence barracks or married quarters
  • visiting forces accommodation
  • part of another property which is only lived in by the elderly or disabled relatives of those living in the rest of the property
An occupied property will also be exempt from Council Tax when it is lived in only by:
  • full-time students and their spouses or dependents who are not EU citizens
  • people under 18 years old
  • people who are severely mentally impaired
  • foreign diplomats

Applying for an exemption from Council Tax

If you think your property may be exempt from Council Tax, you should complete our contact form or phone us on 020 8430 2000.
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Contact us

  • Council Tax and Benefits Service
    PO Box 23504
    E15 4UU
    Contact us form

    020 8430 2000