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Council tax exempt properties

The categories (classes) of properties, which are exempt from council tax.

Row of houses

Please note that certain conditions apply, you should contact the Council Tax office for further details and/or an application form.

In many cases the Council will want to inspect the property before allowing the exemption and at regular intervals whilst the exemption is in force.

The exemption may cease during the year because either:

  1. The exemption is time limited
  2. Your circumstances or those relating to the property have changed.

It is the responsibility of the Taxpayer to notify the Council of any changes in circumstances that may effect the exemption allowed.

Note:  Applications for exemptions will be verified and subject to periodic review. The Council may use third party organisations to carry out such checks using financial and credit referencing information.

                                                  Council tax exempt properties

LUnoccupied property which has been repossessed.
BUnoccupied property owned by a charity, the exemption will only apply for up to six months
MStudent hall of residence.
DProperty left unoccupied by someone who has gone into prison, except for those in prison for non-payment of council tax or fines.
NProperty occupied only by students, or by school or college leavers, or (in certain conditions) by students and the spouse of the student where the spouse is a non-British citizen.
FProperties left unoccupied following the death of the occupier. The occupier must also have been the owner and in occupation when they died. This exemption will last for up to six months following the grant of probate or letters of administration after which the full council tax will become due.
OUK armed forces accommodation.
HAn unoccupied property, held vacant, awaiting to be occupied by a Minister of Religion.
PVisiting forces accommodation.
JProperty left unoccupied by someone who has moved elsewhere in order to provide personal care to an individual because of old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.
QUnoccupied property where the liable person is acting as a trustee in bankruptcy.
RA caravan pitch or mooring not in use.
EProperty left unoccupied by someone who has moved into a hospital or nursing home, in order to receive personal care.
GProperty left unoccupied because its occupation is prohibited by law.
IProperty left unoccupied by someone who has moved elsewhere (other than a hospital or care home) in order to receive personal care because of old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.
KUnoccupied property owned by a full time student and which was their last sole or main place of residence.
SProperty solely occupied by person(s) under the age of 18.
TAn unoccupied annex which forms part of a single dwelling.
UProperty solely occupied by the severely mentally impaired.
VProperty where the liable person is a visiting non U.K. Citizen entitled to diplomatic privileges and immunities.
WOccupied annex to an occupied dwelling, which is the home to a dependent relative of the person living in the other dwelling.

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Article utilities:  Bookmark and Share Print Print this page Last updated: 30 May 2017 at 13:22