Council tax exemption

Some homes are exempt form council tax. This means council tax is not payable while the exemption lasts. Each exemption is put into a class.

Classes of exemption

A. Empty and unfurnished home that needs major repairs or structural changes

This exemption can last up to 12 months. Newly-built homes are exempt for up to six months.

B. Empty homes owned by a charity

A home is exempt for up to six months from the date it was last occupied by the charity.

C. Empty and unfurnished home

This exemption can last up to six months.

D. Home left empty by a prisoner

A home is exempt if the person who would normally pay the council tax is in prison and no-one else lives in it.

E. Home left empty by a patient living in a hospital, nursing home or care home

You must be receiving care or treatment and have no plans to move back to the house.

F. Home left empty by a person who has died

An empty home is exempt until the date probate is granted, and for up to six months after that date if it stays empty.

G. Occupation prohibited by law

A home is exempt of no one is allowed to live there because the law prohibits it.

H. Empty home which is to be used by a minister of religion

A home is exempt if it is to be used by a minister of religion.

I. Home left empty by a person receiving care

A home is exempt if the person who would normally pay the council tax is living somewhere else (other than a hospital, nursing home or care home) to receive care and no-one else lives in it.

K. Home left empty by a student

An empty home, which is owned by a student, is exempt.

L. Repossessed home

An empty home is exempt if the mortgagee is in possession under a mortgage contract (this happens when the property is repossessed by the building society or mortgage lender).

M. Halls of residence

Halls of residence are exempt if they are occupied by students and owned or managed by an educational establishment.

N. Home occupied entirely by students

A home that is only occupied by students, school or college leavers or students and their non-British spouses or dependants, is exempt regardless of ownership or tenancy.

O. Home owned by the Ministry of Defence or UK armed forces

This kind of home is exempt regardless of whether it is occupied or not.

P. Home occupied by visiting forces

If the person who would normally pay the council tax is a member or a dependant of a member of a visiting armed force, then their home is exempt.

Q. Home left empty by a bankrupt

An empty home is exempt if the person who would normally pay the council tax is a trustee in a bankruptcy.

R. Empty caravan pitches or moorings

An exemption lasts as ling as the pitch or mooring is empty.

S. Home occupied by people under the age of 18

An exemption applies as long as all the residents are under 18 ears of age.

T. Empty annex

If an empty annex cannot be let separately because it is part of the main home or because of planning restriction, then it is exempt (this often applies to granny flats).

U. Home occupied by a severely mentally impaired person

A home occupied by a person who suffers from a severe mental illness is exempt as long as they would normally pay council tax.

V. Home occupied by a diplomat

A home occupied by a non-British diplomat is exempt as long as that person would normally pay council tax.

W. An annex occupied by a dependant relative

An annex is exempt if it is self-contained, forms part of another home and is occupied by a relative who is over 65-years old, disabled or severely mentally impaired.

Applying for an exemption

Exemptions are not given automatically. If you think you may qualify for an exemption, please contact us. We may ask you to provide proof and we may need to inspect your home.

Applying for an exemption does not mean you can stop paying your council tax. If we give you an exemption, you will be entitled to a refund of any overpaid council tax.

If we don’t give you an exemption and you think we should have, you can appeal. If you are receiving an exemption which is no longer applicable, please tell us straight away.

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