Council Tax Exemptions

There are certain groups of property which are completely exempt from Council Tax. This means that there is no Council Tax payable on any day that the property falls into any of the exemption categories below.

Apply for a Council Tax Exemption

Some exemptions have a limit on how long they can be awarded for or may have qualifying conditions. Please get in touch to check.

or students, please see our student council tax exemption page.

Exemptions for unoccupied properties

  • Empty and owned by charities (time limit of 6 months) 
  • Left empty by persons in detention 
  • Left empty by patients in hospitals or care homes
  • Left empty by deceased person (for up to 6 months after probate) 
  • Unfit for habitation (where occupation prohibited by law) 
  • Unoccupied pending use by a Minister of Religion 
  • Left empty by people receiving care
  • Left empty by people providing care
  • Left empty by students where the students remain liable
  • Unoccupied where the mortgagee is in possession
  • Responsibility of a Bankrupt's Trustees
  • Unoccupied caravan pitch or house boat mooring
  • Unoccupied Annexe not capable of separate occupation (e.g. 'Granny Flat')

Exemptions for occupied properties

  • Hall of Residence (property occupied by students and owned or managed by the educational establishment)
  • Occupied solely by students, disregarded spouses or school leavers
  • Ministry of Defence accommodation
  • Occupied where one of the liable persons has a relevant association under the Visiting Forces Act
  • Occupied solely by persons under the age of 18 years old
  • Occupied by one or more Severely Mentally Impaired persons where the liable person/s is either Severely Mentally Impaired or a student; or occupied by at least one Severely Mentally Impaired person and at least one student, regardless of who is liable.
  • Occupied by a diplomat
  • Annexe occupied by a relative who is over 65 years old or who is disabled

Changes in your circumstances

If you have been granted an exemption and you think you may no longer be entitled to it, please let us know by getting in touch