Council Tax - Exemptions

Some properties may be exempt from Council Tax for limited or unlimited periods, including the following:

• Properties occupied only by students, under 18s, or severely mentally impaired people who would otherwise be liable to pay Council Tax (confirmation of status must be provided)
• Armed forces accommodation or dwellings where a member of a visiting force or diplomat would otherwise be liable to pay
• Some annexes whether unoccupied or occupied by a dependent relative of the occupier of the property it adjoins
• Unoccupied, unfurnished properties - up to 6 months, or up to 12 months if they need or are undergoing major repair works to make them habitable, or undergoing structural alterations
• Unoccupied dwellings owned by a charity - up to 6 months.
• Properties which remain unoccupied and in the estate of a deceased owner (or leaseholder for more than 6 months) - from the date of death and for up to 6 months after probate has been granted unless occupied at any time after the date of death
• Properties which are unoccupied because the liable person (owner or tenant) has moved away to be a student, to provide or receive care in a home, hospital or elsewhere, been held in detention (unless for non-payment of a fine or Council Tax), or where the property has been repossessed - whilst the conditions apply and the liable person remains unchanged
• Unoccupied properties owned by a person who has been declared bankrupt and where a trustee has been appointed
• Unoccupied properties held available for a minister of religion (e.g. vicarage)
• Properties where occupation is prohibited by law

Applications for discounts and exemptions will only be considered on receipt of a completed form (available on our Council Tax Forms page) and the appropriate documentary evidence of entitlement. You must continue to pay your bill as requested while we consider your application. If a reduction is granted a revised bill will be issued to you taking into account payments received. If there is a credit balance on your account after a reduction has been applied, this will be carried forward against your future liability or refunded to you on request.

If a discount or exemption has been applied to your account you must tell us within 21 days of any change in circumstances affecting your entitlement. This includes advising when an unoccupied property becomes furnished and / or occupied or sold, or when an occupier of the property turns 18 or ceases to qualify for disregarded status.

Please view our Council Tax Forms page for an application form or contact the Council Tax office for further details or advice.