Council tax - exemptions

Council Tax

There is no Council Tax payable for dwellings which fall into one of the classes listed below.  If the unoccupied dwelling does not comply with these conditions then it will be subject to 50% of the Council Tax for the area in which it is situated.

Exempt Unoccupied property exemptions

• A - Require or are undergoing major repair or undergoing structural alteration or major repair work to render it habitable.
  And
  has been vacant for a continuous period the shorter of
  (a) 12 months
  (b) A period beginning from when the dwelling became vacant and ending with the expiry of 6 months from the day major alterations or repairs were substantially completed
• B - Unoccupied for less than 6 months and owned by a body established for charitable purposes, and last used in furtherance of the objects of the charity.
• C - Unoccupied and substantially unfurnished for less than 6 months.
• D - An unoccupied dwelling which would be the sole or main residence of an individual, and was such prior to he/she being detained in prison.  A dwelling shall qualify only if the only occupant or occupants are persons detained. 
• E - Unoccupied dwelling which was the sole or main residence of a person and has ceased to be so because that person is:-
  (a) A patient in a Hospital
  (b) A patient in a Home in England and Wales 
• F - An unoccupied dwelling, which has been unoccupied since the date of death of a person, and in relation to which certain conditions are fulfilled.  (Full details available on request).
• G - A dwelling where occupation is prohibited by law or by an Act of Parliament. 
• H - An unoccupied dwelling held available for occupation by a Minister of Religion as a residence from which to perform the duties of his office. 
• I - An unoccupied dwelling where the qualifying person has his/her sole or main residence in a place other than a hospital, residential care home, nursing home or Hostel, for the whole period since leaving the dwelling which was his/her sole or main residence for the purpose of receiving personal care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
• J - An unoccupied dwelling where the qualifying person has his/her sole or main residence in another place for the whole period since leaving the dwelling which was their sole or main residence in order to provide personal care for a person requiring such care due to old age, disablement, illness, past or present alcohol dependence or past or present mental disorder.
• K - An unoccupied dwelling which was last occupied by one or more students or student nurses only where the qualifying person has remained a student or student nurse for the whole period since leaving the property which was his/her previous sole or main residence
  OR
  Has become a student or student nurse within six weeks since the occupier ceased to occupy the dwelling as his/her sole or main residence. 
• L - An unoccupied dwelling repossessed by the mortgagee under the mortgage.
• Q - An unoccupied dwelling in relation to which a person is a qualifying person in a capacity as a Trustee of Bankruptcy under the Bankruptcy Act 1914 OR the Insolvency Act 1986.
• R - A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be a boat. 
• T - An unoccupied annex which forms part of another dwelling, which would be difficult to let separately from that other dwelling and where that other dwelling is the sole or main residence of a qualifying individual.

N.B. A 'Qualifying Person' is a person who would, but for the stated exemption be liable for the Council Tax as the owner.

Exempt Occupied property exemptions

• M - A Hall of residence provided predominantly for the accommodation of students which is either:-
  (a) owned or managed by a prescribed educational establishment or body, or by a body established for charitable purposes only.  OR
  (b) the subject of an agreement with the third party allowing such establishments or bodies to nominate the majority of the person who are to occupy the accommodation provided.
• N - A dwelling wholly occupied by students or student nurses diregarded for Council Tax purposes and regarded as their term time residence even if their sole or main residence is elsewhere.  A dwelling is to be regarded as occupied by a student or student nurse during any vacation in which he/she holds a freehold or leasehold interest in, or licence to occupy, the whole or part of the dwelling and has use or itends to use the dwelling as term time accommodation.
• O - A dwelling of which the Secretary of State for defence is the owner, held for the purposes of Armed Forces accommodation, other than visiting forces.
• P - A dwelling occupied by a Member of a Visiting Force (or their dependants). 
• S - A dwelling occupied only by a person or persons under 18 years. 
• U - A dwelling occupied only by a person or persons who is or are severely mentally impaired or identified as a student as stated in Class N.  Those persons resident must be liable for Council Tax purposes. 
• V - A dwelling occupied by a liable person who is a diplomat or a member of an international organisation headquartered in the U.K.
• W - A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependant relative of a person who is resident in that other dwelling.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Please remember, if your circumstances change you must tell the Council within 21 days.