Are You Exempt From Paying Council Tax?

What sort of properties are exempt from paying Council Tax?

Occupied properties:

• Properties occupied entirely by students, or which are occupied only by students as term-time accommodation and student halls of residence - see student discounts
• Properties occupied by one person, classed as SMI (Severely Mentally Impaired) or a property totally occupied by persons who are SMI.
• Properties owned by the Secretary of State for Defence and held as accommodation for armed forces.
• Properties where the person who would be liable is a member of a visiting force.
• Properties where the only people living there are under 18.
• Properties where the only people living there are diplomats and those working for certain international organisations.
• Granny flats.

Unoccupied properties:

• Properties which are unoccupied and unfurnished are exempt from Council Tax for the first six months.
• Properties left unoccupied because the resident has died and the liability to pay the bill falls solely on the deceased estate. The property is exempt until probate is granted or letters of administration are obtained and for up to six months after this. Can be furnished or unfurnished.
• Unoccupied properties that have been repossessed by a mortgage lender will be exempt.
• Properties left unoccupied because the former resident (owner or *tenant) is in a hospital or home receiving care. This must have been the case since the property became unoccupied. *When the tenancy ends this exemption ends. Can be furnished or unfurnished.
• An unoccupied property where the owner has moved in order to provide personal care to another person will be exempt. Can be furnished or unfurnished.
• Properties whose occupation is forbidden by law, or which are kept unoccupied because of impending compulsory purchase.
• Properties left unoccupied because the former resident (owner or *tenant) is in prison, except in cases where the resident is detained for non-payment of fines. This must have been the case since the property became unoccupied. *When the tenancy ends this exemption ends. Can be furnished or unfurnished.
• Properties left unoccupied when the owner is a student and living elsewhere to study. The property must have been their former main residence. Can be furnished or unfurnished.
• Vicarages and similar properties which are unoccupied awaiting occupation by ministers of religion, from where they will perform their duties. Can be furnished or unfurnished.
• An unfurnished and unoccupied property in need of or undergoing structural alterations or repairs may qualify for an exemption for a maximum of 12 months (an application form must be completed to apply for this exemption).
• Empty properties owned by a charity can be exempt for up to 6 months. Can be furnished or unfurnished.
• An empty property where the person who would be liable is a trustee in bankruptcy.
• Empty caravan pitches and boat moorings.
• Property forming part of another property which cannot be let separately.