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Council Tax exemptions

In certain circumstances you may be exempt from paying Council Tax when a property is unoccupied and has insufficient furnishings to enable someone to live in the property (unfurnished).

In some cases a property can be occupied and an exemption will still apply.

Occupied properties

  • Entirely by students, or only by students as term-time accommodation and student halls of residence. Student discounts
  • By 1 person, classed as SMI (Severely Mentally Impaired) or a property totally occupied by persons who are SMI.
  • Owned by the Secretary of State for Defence and held as accommodation for armed forces.
  • The person who would be liable is a member of a visiting force.
  • The only people living there are under 18.
  • The only people living there are diplomats and those working for certain international organisations.
  • Granny flats
     

Unoccupied properties

  • 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 6 months after this. Can be furnished or unfurnished

  • Repossessed by a mortgage lender will be exempt

  • 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

  • The owner has moved in order to provide personal care to another person will be exempt. Can be furnished or unfurnished

  • Occupation is forbidden by law, or which are kept unoccupied because of impending compulsory purchase

  • 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

  • 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 awaiting occupation by ministers of religion, from where they will perform their duties. Can be furnished or unfurnished

  • Owned by a charity can be exempt for up to 6 months. Can be furnished or unfurnished

  • 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

Empty homes.

Uninhabitable homes.

Students.

 

Contact us

If you own or live in a property, which you think may be exempt, or if you require more information on exempt properties please contact us.

  • Modified: Jul 19, 2016 9:39:31 AM