Certain types of properties are exempt from Council Tax, which means no Council Tax will be charged from the date the exemption comes into effect.
You can apply for an exemption if the property falls into one of the classes listed below. The information is for guidance only and should not be interpreted as legislative definitions.
| Exemption | Description |
|---|---|
| A | Unoccupied and unfurnished property that requires or is undergoing repair. This exemption was abolished and replaced by a locally determined discount from 1st April 2013 – please see council tax empty properties – unfurnished properties. |
| B | Unoccupied property owned by charity. The property must have been last used for charitable purposes. This exemption applies for up to six months only. |
| C | Unoccupied and unfurnished property. This exemption was abolished and replaced by a locally determined discount from 1st April 2013 – please see Council Tax empty properties. |
| D | Liable person in detention. Unoccupied property which was the home of the sole liable person who is being held in detention. |
| E | Hospital/Care Home patients. Unoccupied property which was previously the home of a person who now has his/her sole or main residence in a hospital, nursing or care home. |
| F | Unoccupied property following death and where no probate made. Unoccupied property where the person is only liable in his/her capacity as a personal representative of a deceased person and no grant of probate has been made, or it is less than 6 months since probate was granted. |
| G | Properties where occupation is prohibited. Unoccupied property where occupation is prohibited by law. |
| H | Clergy dwellings. Unoccupied dwelling held for occupation by a minister of religion. |
| I | Receiving care. Unoccupied property which was previously the home of a person who is living elsewhere to receive personal care by reason of old age, disability, illness etc. (excludes hospitals/care homes) |
| J | Providing care. Unoccupied property which was previously the home of a person who is living elsewhere to provide personal care to someone by reason of old age, disability, illness etc. |
| K | Property left unoccupied by student(s). The property was last occupied as the sole or main residence of one or more students. The liable person is a student and occupied the property prior to it becoming unoccupied. |
| L | Mortgagee in possession. Unoccupied property that has been repossessed by the bank/building society. |
| M | Halls of residence. Halls of residence provided mainly for students. |
| N | Property occupied only by students. Properties occupied only by full-time students, certain non-British spouses and/or school-leavers. Students must satisfy discount disregard criteria and provide supporting evidence. |
| O | Secretary of State for Defence properties. Properties owned by the ministry of defence provided as living accommodation for armed forces. |
| P | Visiting forces accommodation. A person is a resident who would otherwise be liable and has a ‘relevant association’ with a visiting force from a country to which the Visiting Forces Act 1952 applies. |
| Q | Property left empty by bankrupts. Unoccupied property where person liable is a trustee in bankruptcy. |
| R | Caravan pitches and moorings. Unoccupied caravan pitch or boat mooring. |
| S | Under 18 years. Occupied only by people under 18 years of age. |
| T | Unoccupied annexe. A property which forms part of another property and may not be let separately without breaching planning control. |
| U | Severely mentally impaired. Property solely occupied by people who are severely mentally impaired and who would otherwise be liable to pay the Council Tax. |
| V | Diplomats. Property occupied by a non-British diplomat who is not a permanent resident of the UK and who would otherwise be liable to pay the Council Tax. |
| W | Occupied annexe. A property which forms part of another property, and is occupied by a dependent elderly or disabled relative of the occupier of the other dwelling. |
Council Tax Penalties
The Council can impose a penalty if you fail to notify the authority of any changes to your circumstances.