Save time, do it online: Pay Apply Report

Council Tax exempt dwellings

Some dwellings may be exempt from Council Tax, including properties which are occupied only by students, or by people under 18 years of age, or properties occupied only by people who have a chronic mental health condition but are liable to pay Council Tax.

The exemptions are:

  • Unoccupied property owned by a charity for a period of up to six months since last occupied
  • Unoccupied property because the person who would otherwise occupy it is in prison
  • Unoccupied property because the person who would otherwise occupy it is resident in hospital or a nursing home
  • Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made
  • Empty property whose occupation is prohibited by law
  • Unoccupied property held available for use of ministers of religion from which to carry out their duties
  • Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care
  • Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care
  • Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property
  • Property that has been repossessed under a mortgage
  • Student halls of residence
  • Premises where all the residents are students
  • Property owned by the Ministry of Defence and held available for occupation by serving personnel
  • Property occupied by members of visiting forces or certain international organisations
  • Property left empty by a bankrupt
  • Unused caravan pitch or boat mooring
  • Property occupied only by people under 18 years of age
  • Unoccupied ancillary accommodation (for example, annexes) which may not be let separately without being in breach of planning regulations
  • Property occupied only by people who have a chronic mental health condition who would be liable to pay Council Tax (this does not include residential care homes, and so on, where the owner is liable to pay Council Tax)
  • Property occupied by a foreign diplomat or a member of an international organisation headquartered in the United Kingdom
  • Any part of a property, for example, an annex, which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65 years of age, has an acute mental health condition, or is substantially and permanently disabled

If you believe your property may qualify for an exemption, you should contact the Local Taxation Team. Alternatively, you can apply online by completing a Council Tax request for exemption form.