Certain properties are exempt from Council Tax.

These include vacant properties which:-

  • are owned by a charity (exempt for up to six months)
  • 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 Council Tax or certain fines)
  • are left empty by someone who has moved in order to provide personal care for another person
  • are waiting for probate or 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 prohibited 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 towards 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 benefits
  • 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

For further information please contact the Council Tax team on 01895 837500 or email SBDCctax.csb@buckinghamshire.gov.uk

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.