Exemptions
Several classes of dwelling are exempt from council tax, including properties occupied.
- only by someone who is under 18 years old (from 1 April 1995)
- only by someone or all occupants, who are Severely Mentally Impaired (from 1 April 1995)
- only by students
and vacant properties which
- are unfurnished (exempt for up to six months)
- are owned by a charity (exempt for up to six months)
- require or are undergoing structural alteration or major repair (exempt for up to 12 months)
- are left empty by someone who has gone into prison, or who has moved to receive personal care in a hospital or a home or elsewhere
- are left empty by someone who has moved in order to provide personal care to another person
- can be described as unoccupied annexes - for example a ‘granny flat’
- are waiting for probate or letters of administration to be granted
- have been repossessed
- are empty because their occupation is forbidden by law
- are waiting to be occupied by a minister of religion
- are the responsibility of a bankrupt’s trustee
- dwellings left unoccupied by a student owner
- student halls of residence
- armed forces accommodation
- visiting forces accommodation
- an empty caravan pitch or houseboat mooring (from 1 April 1994)
- where at least one liable person has diplomatic, commonwealth or consular privilege or immunity (from 1 April 1997).
Conditions apply in all cases. For full details please download, complete and return the relevant exemption form from our Online Forms page.
This page was last updated on 28 October 2008
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