Are There Any Exemptions to Council Tax?

Some properties are exempt from Council Tax whether they are empty or occupied.

Empty Properties Exempt from Council Tax

Empty properties are exempt if they are:        

  • owned by a charity (exemption only applies for up to six months)
  • empty because the liable person has gone to prison, hospital, a nursing home or residential (care) home        
  • empty because probate or letters of administration are being processed (and for up to six months after these have been granted)
  • empty because they cannot be occupied by law      
  • waiting to be occupied by a minister of religion        
  • repossessed by the mortgage lender      
  • empty because the occupier is providing care elsewhere       
  • armed forces accommodation   
  • the responsibility of a trustee for someone who is bankrupt      
  • empty annexes that cannot be let out separately (for example if it is part of the main property or because of planning regulations)     
  • an empty caravan pitch or an unoccupied boat mooring (the pitch or mooring must be devoid of a boat or caravan)

Occupied Properties Exempt from Council Tax

Occupied properties may be exempt from Council Tax if: 

  • they are occupied by full time students who are disregarded for Council Tax reasons       
  • they are only occupied by someone who is severely mentally impaired     
  • they are occupied by a student and their partner and they are not British Citizens and cannot be employed or claim benefits because of visa restrictions 
  • they are annexes that are occupied by a dependent family member (one who is over 65, substantially or permanently disabled or severely mentally impaired)   
  • they are occupied by members of a visiting armed force    
  • everyone who lives there is under 18 years old      
  • the property is a hall of residence      
  • the property is occupied by someone with diplomatic immunity