Council Tax Exemptions

Certain properties are exempt from Council Tax. These include vacant properties which:-

• are unfurnished (exempt for up to six months from the date the furniture was removed regardless of any change in ownership) (until April 2013)
• are owned by a charity (exempt for up to six months) 
• are uninhabitable and require or are undergoing major repair work or structural alterations (exempt for up to six months after the repairs/alterations are completed or a maximum of twelve months from the date they became necessary) (until April 2013)
• are unfurnished (exempt for up to six months from the date the furniture was removed regardless of any change in ownership)
• are owned by a charity (exempt for up to six months)
• are uninhabitable and require or are undergoing major repair work or structural alterations (exempt for up to six months after the repairs/alterations are completed or a maximum of twelve months from the date they became necessary).
• are left empty by someone who has gone to live in a hospital, nursing or residential care home
• are left empty by someone who has gone to live elsewhere (not a hospital or care home) to receive care because of old age, disablement, illness, drug or alcohol dependency or mental disorder
• are left empty by someone who has gone into prison or other place of detention, e.g. hospital under Mental Health Acts (other than persons detained for non-payment of certain fines or Council Tax)
• are left empty by someone who has moved in order to provide personal care for another person
• are waiting for probate of letters of administration to be granted (and for up to six months after) have been repossessed
• are the responsibility of a bankrupt’s trustee
• are empty because their occupation is forbidden by law
• are waiting to be occupied by a minister of religion
• were last occupied by a student who was the owner
• are caravan pitches or boat moorings
• are separately banded dwellings which form part of another property or are situated within the curtilage of another property and are difficult to let separately without a breach of the Town and Country Planning Act 1990

In addition a number of non-vacant properties are also exempt

• forces barracks and married quarters (contributions to the cost of local services are received through separate arrangements)
• properties occupied wholly by students, and those which include, spouses or dependants of overseas students who are not British citizens and unable to work or claim benefit
• properties occupied solely by people under 18 years of age
• properties  occupied only by a person or persons who are severely mentally impaired
• certain dwellings occupied by diplomats
• annexes occupied by someone who is related to the residents living in the rest of the property and is 65 or over, or severely mentally impaired or permanently disabled

Please Note – If you receive a Council Tax Exemption, you are required by law to advise the Council immediately of any change in circumstances, which may affect your entitlement.

Downloadable documents

All documents open in a new window.

File name	Size	Download time
Exemptions Application Form in PDF format	55 KB	15 secs @ 28.8k, 7 secs @ 56k

• Download Acrobat PDF Reader (external website). Acrobat PDF Reader allows you to view PDF files.