Some dwellings are exempt from council tax, including properties as listed below:
Please note that only a brief description is given for each exemption and that certain conditions may apply. For full details please contact the Customer Services section on 01724 296093 or use our online council tax enquiries form.
- Occupied only by students - if you wish to claim please complete the student discount online form
- Persons who are severely mentally impaired
- Persons under 18 years.
And vacant properties, which:
- Are substantially unfurnished (exempt for up to six months). The exemption will commence on the date furniture is removed, provided it has just been furnished for a minimum of six weeks, and regardless of any change in ownership
- If there is still some furniture left in the property the council uses a point system to decide whether an exemption can be granted
- For further details please visit our points for furniture page or ring the Customer Services section. Please note that empty properties are inspected on a regular basis to check if they are occupied or furnished
- Are owned by a charity (exempt for up to six months)
- Require, or are undergoing major repairs to make it habitable, or are undergoing structural alterations.
If you wish to claim please complete the empty property exemption (class A) online form.
Or vacant properties, which:
- Are left empty by someone who has gone into prison
- Are left empty by someone who has his or her main residence elsewhere in order to receive personal care (other than in a hospital or a home).
If you wish to claim please complete the empty property exemption (class I) online form.
Or:
- Are left empty by someone who is a permanent resident in a residential or nursing home.
If you wish to claim please complete the empty property exemption (class E) online form.
Or:
- Are left empty by someone who has moved in order to provide personal care to another person.
If you wish to claim please complete the empty property exemption (class J) online form.
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 that 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 wish to claim please complete the empty property exemption (class W) online form.
If you think your property may be exempt please complete the relevant form 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).