Council tax - exemptions

If you are in receipt of any discount, reduction or exemption you must tell us if you are no longer entitled to receive it or if your circumstances change; failure to do so could result in you having to pay a penalty of £70.

In the following circumstances, a property is exempt from council tax.

Exempt empty properties

Examples include properties that are:

  • owned by charities (exempt for up to 6 months)
  • left empty because the council tax payer has gone into prison
  • left empty because the council tax payer has gone into hospital, a nursing home or a residential home.
  • left empty by people living elsewhere to provide care to another person
  • self-contained annexes, where letting is prohibited
  • empty because the law says it must not be lived in
  • waiting to be lived in by a minister of religion
  • repossessed by the mortgagee
  • responsibility of a trustee in bankruptcy
  • left empty by full-time students

Exempt occupied properties

Examples include properties that are:

  • lived in only by people under the age of 18
  • owned by the Ministry of Defence for armed forces accommodation
  • lived in only by people who are severely mentally impaired
  • occupied by a diplomat
  • annexes occupied by dependent relatives
  • lived in only by full-time students

How to apply

If you think you are eligible for any of the above exemptions, please contact Revenue Services.

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