Please note that only a brief description is given for each exemption listed and that certain conditions may apply.
For full details please use our online council tax enquiries form or contact the Customer Services section on 01724 296093.
Some dwellings are exempt from council tax, including properties as listed below:
- Occupied only by students - if you wish to claim please complete the student discountonline form
- Occupied by persons who are severely mentally impaired
- Occupied by persons under 18 years.
A property which is unoccupied for less than six months and is owned by a body established for charitable purposes, and was previously occupied by that body.
A property which is unoccupied which either:
i) would be the sole or main residence of the owner or leaseholder or tenant detained under Paragraph 2 of Schedule 3 of the Immigration Act 1971 (Deportation), detained under Part II or Section 46, 47, 48 or 136 of the Mental Health Act 1983, detained under Part V or Section 69, 70, 71 or 118 of the Mental Health (Scotland) Act 1984 or detained in a prison, hospital or any other place by virtue of an order of a Court; or
ii) was previously the sole or main residence of the owner or leaseholder who has been held in detention since he last occupied the property
A property which is unoccupiedand was previously the sole or main residence of a person who is an owner/leasehoIder/tenant and who is resident in a hospital,residential care home, nursing home, mental nursing home or hostel.
If you wish to claim please complete the empty property exemption (class E) online form.
A property which has been unoccupied since the date of deathof a person who was:
i) the owner or leaseholder and where no other person is liable in any other capacity i.e. a person who was a joint owner with the deceased person, or
ii) the owner or leaseholder and where a person is acting as an executor or administrator and less than 6 months have elapsed since the day on which probate was granted or letters of administration were made and where no other person is liable in any other capacity, or
iii) a tenant at the date of his death and an executor or administrator acting in his capacity as such is liable for rent or licence fee and where less than 6 months have elapsed since the day on which probate was granted or letters of administration made.
A property which is unoccupied where occupation is prohibited by lawor kept unoccupied by any Act of Parliament with a view to prohibiting occupation or acquiring it.
A property which is unoccupied and held for occupation by a minister of religion from which to perform the duties of his office.
A property which is unoccupiedand was previously the sole or main residence of a person who is an owner or leaseholder or tenant and who has his sole or main residence elsewhere (but not a Hospital, Residential Care Home, Nursing Home, Mental Nursing Home or Bail Hostel) for the purposes of receiving personal care required by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
If you wish to claim please complete the empty property exemption (class I) online form.
A property which isunoccupiedand was previously the sole or main residence of a person who is an owner or leaseholder or tenant and who has his sole or main residence elsewhere in order to provide or better provide personal care,for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
If you wish to claim please complete the empty property exemption (class J) online form.
A property which is unoccupied and which:
was last occupied by the owner or leaseholder, known as 'the last occupier', and
every owner or leaseholder is a student and either
i) has been a student throughout the period since the last occupier ceased to occupy the property as his sole or main residence; or
ii) has become a student within six weeks of the day 'the last occupier' ceased to occupy the property.
A property which is unoccupied and was re-possessed by the mortgagee.
A property comprising ahall of residence which is occupied or unoccupiedand which is or was used mainly for the accommodation of students.
A property which isoccupiedby one or more residents or which is occupied as term time accommodation and where all such residents are:
ii) a Student's spouse or dependant who is not a British Citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits; or
iii) persons under the age of 20 years who have ceased to undertake a qualifying course of education or full time course of education after 30th April and before 1st November in that year
A property which is occupied or unoccupied and owned by the Secretary of State for Defence and held for the purposes of Armed Forces accommodation i.e. barracks, messes and married quarters but excluding accommodation for Visiting Forces.
A property which is occupied or unoccupied in respect of which at least one person, who would be liable to pay Council Tax, has a relevant association with a Visiting Force.
A property which isunoccupiedand where the liable person is trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.
A dwelling consisting of a pitch or mooring which is not occupied by a caravan or boat.
A property which is occupiedonly by a person or persons aged under 18 years.
An unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling without a breach of planning control within the meaning of Section 171 A of the Town and Country Planning Act 1990.
A property which is occupied only by a person or persons who is or are mentally impaired and who would have been liable for the council tax charge.
A property in respect of which at least one person, who would be liable to pay council tax, is a diplomat or a person who benefits from diplomatic immunity and who is not a British Citizen, British Dependent Territories Citizen, a British National (Overseas) or a person who under the British Nationality Act 1981 is a British subject, or a British protected person, or permanent resident of the United Kingdom and whereby there is no other dwelling in the United Kingdom which is the main residence of that person, or is the main residence within the United Kingdom of that person.
An occupied dwelling which forms part of a single property, including 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.
(a) aged 65 years or more; or
(b) severely mentally impaired within the meaning of the Local Government Finance Act 1997, Schedule 1; or
(c) substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).
spouse of that person;
that person's parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew, niece, great grandparent, great grandchild, great uncle, great aunt, great nephew or great niece.
he is that persons great great grandparent, great great grandchild, great great uncle, great great aunt, great great nephew or great great niece.
a relationship by marriage shall be treated as a relationship by blood;
a relationship between a man and a woman living together as husband and wife shall be treated as a relationship by marriage;
the stepchild of a person shall be treated as his child.
If you wish to claim please complete the empty property exemption (class W) online form.
No charge will be levied on properties which fall into any of the above categories.
The above definitions are given for guidance only, further details may be obtained from the Council Tax Section, Hewson House, Station Road, Brigg. DN20 8EG Telephone: Direct Line 01724 296093
If you think your property may be exempt please complete the relevant form or contact the council tax section.