Properties exempt from Council Tax

Here is a summary of the types of properties that may be exempt from Council Tax for the purpose of calculating Council Tax discounts. This is for information only. To discuss, please contact us through that discounts page. Please remember you must always pay your Council Tax as shown on your bill until you have been formally notified of any changes.

  1. Uninhabitable property due to major structural work & repair for a maximum period of twelve months
  2. Unoccupied property owned by a charity for a maximum six months
  3. Unoccupied property because the person who would otherwise occupy it is in prison
  4. Unoccupied property because the person who would otherwise occupy it is resident in hospital or a nursing home
  5. Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made
  6. Empty property whose occupation is prohibited by law
  7. Unoccupied property held available for use of ministers of religion from which to carry out their duties
  8. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care
  9. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care
  10. Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property
  11. Property that has been repossessed under a mortgage
  12. Student halls of residence
  13. Premises where all the residents are students
  14. Property owned by the Ministry of Defence and held available for occupation by serving personnel. Property occupied by members of visiting forces or certain international organisations
  15. Property left empty by a bankrupt
  16. Unused caravan pitch or boat mooring
  17. Property occupied only by people under 18 years of age
  18. Unoccupied ancillary accommodation such as annexes which may not be let separately without being in breach of planning regulations
  19. Property occupied only by people who have a chronic mental health condition, who would be liable to pay council tax (does not include residential care homes and so on, where the owner is liable to pay the council tax)
  20. Property occupied by a foreign diplomat or a member of an international organisation headquartered in the UK
  21. Any part of a property such as an annex which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65, has an severe mental impairment or is substantially and permanently disabled.