Exempt Properties
Some dwellings are exempt and therefore no Council Tax is payable. The main exemptions are listed below.
Occupied properties:-
- Occupied only by full time students
- Occupied only by people under the age of 18
- Occupied only by severely mentally impaired people
- Occupied annexe to an occupied dwelling (e.g. "Granny Annexe")
Unoccupied properties:-
- Unfurnished property requiring or undergoing major structural repairs or alterations (1 year maximum limit). Newly built property (6 month maximum from substantial completion)
- Owned by a charity (up to 6 months)
- Empty and unfurnished (up to 6 months)
- Empty due to person being in prison
- Empty due to person having gone to live in a care home
- Left empty by a deceased person (up to 6 months after grant of probate or letters of administration)
- Occupation prohibited by law
- Property held for a minister of religion
- Person living elsewhere to receive care
- Person living elsewhere to provide personal care
- Left empty by a student studying elsewhere
- Property repossessed by mortgagee
- Annexe which may not be let separately from another property without a breach of planning control
Exemption form for property occupied only by persons under 18 (50KB - PDF Help)
Exemption form for occupied annexes to an occupied dwelling ("Granny Annexes") (59KB - PDF Help)
Exemption form for property left empty by people receiving care or in hospital/nursing home (54KB - PDF Help)
Exemption form for property undergoing major alteration or unoccupied and unfurnished property (52KB - PDF Help)
Exemption form relevant to all other classes of exempt property (58KB - PDF Help)
