Some dwellings are exempt from council tax, including properties:
- Occupied only by students
- Persons who are severely mentally impaired or
- Persons under 18 years.
)
And vacant properties which:
- Are substantially unfurnished (exempt for up to six months)
- Are owned by a charity (exempt for up to six months)
- Require, or are undergoing, structural alteration or major repair (exempt for up to 12 months or for up to six months from the date of completion).
)
Or vacant properties which:
- Are left empty by someone who has gone into prison
- Are left empty by someone who has his/her main residence elsewhere in order to receive personal care (other than in a hospital or a home).
)
Or:
- Are left empty by someone who is a permanent resident in a residential/nursing home.
)
Or:
- Are left empty by someone who has moved in order to provide personal care to another person.
)
Or:
- Are left empty by students
- Are waiting for probate or letters of administration to be granted (and for up to six months after)
- Have been repossessed
- Are the responsibility of a bankrupt's trustee
- Are empty because their occupation is forbidden by law
- Are waiting to be occupied by a minister of religion.
Forces' barracks and married quarters are also exempt. Their occupants will contribute to the cost of local services through a special arrangement.
'Granny' annexes
A dwelling which forms part of a single property, which includes at least one other dwelling, and which is the sole or main residence of a dependent relative of a person who is resident in that other dwelling, is exempt from the charge. A dependent relative being, for example, a spouse, parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece.
)
If you think your property may be exempt please download the relevant form if available or contact the council tax section.
More information
Please note: The above documents are in Portable Document Format (PDF). You will need a suitable reader to view them. A reader can be downloaded free from the Adobe website (full instructions for downloading the reader are provided on the site).