Some properties are exempt from Council Tax. Both occupied and unoccupied properties may be Council Tax exempt whether they are finished or not. New and structural alterationsA vacant dwelling which either (a) requires or is undergoing major structural repair works to render it habitable or (b) is undergoing or has undergone structural alteration. From the 1 April 2000 the exemption will be for a maximum of 12 months regardless of whether the repairs or structural alterations have been completed. The exemption period may be less if the works are completed sooner. Unoccupied dwelling owned by charityMust be unoccupied for less than six months and was last occupied in furtherance of the objects of the Charity. Empty and unfurnishedEmpty (unoccupied and unfurnished) for a period of less than six months since last occupation date. This includes (W.E.F. 1/4/94) unoccupied caravans. Qualifying person in detention*Property must be unoccupied (may be furnished) and have been his/her sole or main residence prior to the liable person being detained elsewhere. * Detention includes prison, hospital, etc, if by Court Order or Act of Parliament (eg. Mental Health Act etc). Hospital/care home patientsUnoccupied dwelling which was previously the sole or main residence of a qualifying person who now has his sole or main residence in a hospital, nursing or care home. Property vacant on deathUnoccupied 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 six months since probate was granted. Advice sheet on bereavement (Pdf 80kb)Properties where occupation is prohibitedProperty where occupation is prohibited by law or action of a public authority. Clergy dwellingsUnoccupied dwelling held for occupation by a Minister of Religion. Receiving careUnoccupied property where the liable person is living elsewhere (not a hospital etc) for the purpose of receiving care by reasons of old age, disability, illness etc. Providing careUnoccupied property where the liable person is living elsewhere for the purpose of providing personal care for persons suffering from old age, disability, illness etc. Dwelling left unoccupied by studentsUnoccupied dwelling which was last occupied as the sole or main residence of a student* (Liable person may have become a student within six weeks prior to date of vacation). *Students must satisfy discount disregard criteria and written application may be required. Special rules apply to spouses of students who are not British citizens. RepossessionsUnoccupied property where the person liable is the mortgagor and the mortgagee is in possession. Halls of residence and hospitals run by charitiesApplies to Halls of Residence provided predominantly for the accommodation of students. *Dwellings occupied only by studentsProperties occupied by one or more residents all of whom are students. N.B. Students must satisfy discount disregard criteria and written application may be required. *Exemption is extended to some school leavers - further details on request. M.O.D. propertiesApplies to dwellings owned by Ministry of Defence for Armed Forces accommodation. May be occupied. Visiting forces accommodationApplied to dwellings where at least one person liable to pay the Council Tax is a member of visiting force, eg the property is exempt if the liable persons are a visiting serviceman and his British wife. Dwellings left empty by bankruptsUnoccupied property where person liable is a trustee in bankruptcy. Caravan pitches and mooringsA dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat (from 1/4/94 only). Under 18s (From 1/4/95 only)Occupied ONLY by people under 18 years of age. An annex which is unoccupied (From 1/4/95 only)Must be part of premises which include another dwelling (or situated in the grounds of dwelling) and is difficult to let separately from that dwelling. Severely mentally impairedDwelling occupied ONLY by a person who is/are severely mentally impaired (OR by a severely mentally impaired person together with a student). Diplomats (from 1/4/97 only)Dwelling occupied by at least one person who is a Diplomat and is not a British Citizen.Annex occupied by a dependant relativeDwellings where the occupier is related to the residents of the rest of the property who are aged 65 or more or are severely mentally impaired or permanently disabled. Further Information Form - Pdf 17.5kbBack to top of pageGraphical Version l
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