Council Tax Exemptions

Sometimes you may not have to pay Council Tax. Most exemptions only apply when no-one lives in a property, but sometimes occupied properties are exempt.

Exempt properties

The following properties are exempt from paying Council Tax:

Unoccupied properties

• properties where occupation is prohibited by law

• properties that have been repossessed by a mortgage lender

• empty properties such as vicarages, which are kept for a religious minister

• caravan pitches without caravans and moorings without boats

• unoccupied domestic properties which are part of another domestic property (eg annexes and granny flats) and cannot be rented out separately

• properties that are unoccupied because the person who would normally pay the council tax is:

  • in prison

  • staying long term in hospital or a care home

  • living elsewhere to receive personal care or provide personal care to another person

  • a student living in another place

  • a trustee in bankruptcy.
    

Occupied properties

• student halls of residence

• properties occupied only by students

• armed forces accommodation

• properties occupied by visiting forces or members of international defence organisations, or their dependants

• properties where all the occupiers are under the age of 18

• properties occupied only by people who are severely mentally impaired who would otherwise be liable to pay council tax

• properties occupied by diplomats

• properties with a separate flat or annex where one part of the property is occupied by an elderly or disabled relative of the owner, who lives in the other part.
  

Exemptions with a time limit

• empty properties owned by a charity and last used for charitable purposes are exempt for up to six months

• properties left empty because the person liable for Council Tax has died are exempt for up to six months after the grant of probate or letters of administration under certain circumstances. Where a person is the sole beneficiary of a property, and there is no requirement to sell it on probate being granted, then that person becomes responsible for payment of Council Tax immediately, regardless of whether the administrator of the estate has applied for, or obtained, probate.
  

If you aren’t sure whether your property falls into one of these categories, please contact us on 01480 388030.

How do I apply?

Complete the online form below or contact us by phone or email.

We may require additional proof of entitlement.