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Council tax exemptions

Some properties are exempt from council tax.  This means that no council tax is payable whilst the conditions below are met.

Occupied properties

The exemptions below are for occupied properties, and they last for as long as the property meets the description -

  • property where all the residents are full-time students and halls of residence for students, occupiers need to be one of the following -
    • undertaking a university or college course that lasts for at least one academic year, takes at least 24 weeks a year, and involves at least 21 hours of study a week in term time
    • under 20 years of age, studying for more than three months and at least 12 hours each week for a qualification up to A Level, ONC or OND standard. property where all the residents are under 18 years old

  • property where all the residents are severely mentally impaired

    Occupiers who would be liable for council tax would need to be certified by a doctor to be suffering from severe impairment of intelligence and social functioning, which appears to be permanent, for instance Alzheimer’s disease. You also need to be entitled to at least one of a number of benefits that include certain incapacity benefits, disability allowances, unemployment allowances or attendance allowances.

  • an annex which is part of another domestic property, and the person living in it is a dependent relative of a person living in the main property

  • property where all the residents are diplomats, UK armed forces accommodation and visiting forces accommodation.

Unoccupied properties

All exemptions listed below are for unoccupied properties -

Unless stated, you will not have to pay council tax for as long as each situation lasts.  If an exemption has a specific time period, unfortunately if the property is still empty at the end of this period, a full council Tax charge would be due.


  • unoccupied property owned, and last occupied, by a registered charity. This applies for a maximum period of six months

  • property unoccupied because the person who would normally have to pay the council tax is in prison (except for non-payment of Council Tax).  The dwelling must have been their main home before they went into prison

  • property unoccupied because the person who would normally have to pay the council tax is staying permanently in a care home, hostel or hospital

  • property unoccupied because the person who would normally have to pay the council tax has died, and neither probate nor letters of administration have yet been granted. This applies until probate/ letters of administration have been granted and for six months afterwards (unless someone else becomes the owner)

  • property unoccupied because the law says nobody is allowed to live in it

  • property kept vacant for a religious minister to move into

  • property unoccupied because the person who would normally have to pay the council tax is living at another address where they are being cared for

  • property unoccupied because the person who would normally have to pay the council tax is living at another address where they are caring for someone who is elderly, ill or disabled

  • property unoccupied because the person who last lived there, and who would normally have to pay council tax, is now a student living somewhere else

  • property unoccupied because the mortgagee has repossessed it

  • property unoccupied because it is the responsibility of a trustee in bankruptcy.  Please contact us or use the online form to claim this exemption

  • an empty caravan pitch or boat mooring

  • unoccupied domestic property which is part of another domestic property and cannot be rented out separately (for example, unoccupied annexes)

If you are a student, you can download and complete our student accommodation exemption claim form below -


Empty and unfurnished properties

On 1 April 2013 the national exemptions for empty properties and those undergoing major works were abolished. These exemptions have been replaced by local discretionary discounts set each year by local authorities.

At the full council meeting on 19 January 2017 the decision was taken to remove the current 28 day 100 per cent council tax discount for empty and unfurnished properties from 1 April 2017.

This means properties that become empty on or after 1 April 2017 cannot have a discount applied.

Uninhabitable properties

Unoccupied properties needing major work no longer receive an exemption and the full council tax charge is payable. In some cases if a property is in severe disrepair or derelict you can appeal to the Valuation Office to have the property deleted from the council tax lists. Any outstanding council tax would remain payable whilst the appeal is underway.

Properties empty for over two years

When a property has been empty for over two years a ‘long term empty premium’ can be applied. Hull City Council has decided to set a premium of 50 per cent, so the rate of council tax payable is 150 per cent for properties empty for over two years.

This decision is in line with the council's policy on long term empty properties. The strategy is designed to return to use properties which have been empty for long periods and which can contribute to the decline of areas of the city.

Contact us

Local taxation
Hull City Council
PO Box 15
Hull
HU1 2AB

Tel: 01482 300 300
Text phone: 01482 300 349
Fax: 01482 613 562
Email: ctaxsr@hullcc.gov.uk

You can contact us online using the form below -


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