The homes in the list below are exempt from Council Tax. This means that the person responsible for the tax has nothing to pay.
Unoccupied homes are exempt if they:
- Need or are undergoing major repairs or are undergoing structural alteration (exemption is allowed for up to one year only or six months after the work is finished, whichever is sooner);
- Are owned by a charity; (exemptions are allowed for up to six months only)
- Are unfurnished; (exemptions are allowed for up to six months only)
- Are left empty by an owner or tenant who was living there until going into prison;
- Are left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere;
- The property is vacant because the liable person has died and probate or letters of administration have not been granted (exemption continues for up to six months after they are granted);
- Are empty because no one is allowed to live there by law;
- Are waiting to be occupied by a minister of religion;
- Are left empty by the owner or tenant who was living there until moving away to care for someone;
- Are owned by a student and were last occupied by that student;
- Have been repossessed;
- Are the responsibility of a bankrupt’s trustee;
- Are a site for an individual caravan or mobile home, or a mooring;
- Are part of a property which also includes another home and cannot be let separately
Occupied homes are exempt if they are occupied:
- Only by students;
- Only by people aged under 18;
- Only by people who are severely mentally impaired and who would otherwise have to pay;
- By a diplomat or member of certain international organisations
- By a dependant relative living in a granny annex.
Occupied or unoccupied homes are exempt when:
- They are Forces barracks or married quarters (The Crown will pay towards the cost of local services through a special arrangement);
- The taxpayer is a member of the United States Air Force, or his or her non-UK dependant.
If you wish to apply of any of the above discounts please fill in the online Council Tax Discount and Exemptions application form.
The categories above are only broad descriptions of the available exemptions. If you are waiting for the outcome of an application for an exemption, you must continue to pay the current bill. When an exemption ends we will send you a bill for the rest of the year’s tax.
Please remember, if your circumstances change, you must tell us within 21 days. |