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, including those owned by a university or college
- Armed forces accommodation or dwellings occupied by diplomats, or members of visiting forces
- Some annexes, whether unoccupied, or occupied by a dependent relative of the person resident in the main dwelling
- Unoccupied dwellings owned by a charity - up to six 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
- provide or receive care in a home, hospital or elsewhere
- be held in detention
- Unoccupied properties owned by a person who has been declared bankrupt and where a trustee has been appointed, or when a mortgagee is in posession of the property
- Unoccupied properties held available for occupation by a minister of religion (e.g. vicarage)
- Unoccupied properties where occupation is prohibited by law
- Unoccupied caravan pitch of boat mooring - up to six months
Discounts and exemptions
There are two situations under which a discount may be applied based on the circumstances of the property:
From April 1, 2019, the discount for properties which are unoccupied, unfurnished and uninhabitable has changed from 50% for 12 months to 100% for 6 months.
An application should be made where the property is unoccupied and substantially unfurnished and requires or is undergoing major repair works to render it habitable; or is undergoing structural alteration which has not yet been substantially completed; or has been vacant for a continuous period of less than 6 months from the day on which such repair works were, or such structural alteration was, substantially completed.
Annexe discounts and exemptions
You can apply for a discount where the property is an annex that it is used as part of the ‘main’ dwelling, or occupied by a relative of the resident in the main dwelling.
You can apply for an exemption if an annexe which is the sole or main residence of someone who is dependent on a relative who lives in the property to which the annexe is attached.
Last updated: Tue 9th April, 2019 @ 10:17