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 -
  
  
  • on 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.
    

Correspondence courses, evening classes or job-related courses like those done on day release are NOT included.

• 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 needing major repairs or having structural alterations. This applies for up to 12 months or for up to six months after the repair work or alterations have taken place.  Cosmetic works such as re-decoration and new kitchens and bathrooms would not qualify as major works
  
  
• unoccupied property owned, and last occupied, by a registered charity. This applies for a maximum period of six months
  
  
• unoccupied and unfurnished property. This applies for a maximum period of six months. An exemption from council tax can be granted for the first six months during which a property is empty and unfurnished.  This relates to the property rather than the owner so if a previous owner has had the property empty, you could only claim the remainder of the six month period
  
  
• 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 -