If you are in receipt of an exemption, you must tell us if you are no longer entitled to receive it or if your circumstances change. If you do not tell us, this could result in you having to pay a penalty of £70.
Exempt empty properties
Some empty properties aren't charged for council tax. Examples include properties that are:
- owned by charities (exempt for up to 6 months of being empty)
- 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 who are away
If you think you are eligible for any of the above exemptions, contact Revenue Services.
Exempt occupied properties
Some properties don't need to have council tax paid for them even though people live in them. 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
If you think you are eligible for any of the above exemptions, contact Revenue Services.
Severe Mental Impairment exemption
If you need to apply for a Severe Mental Impairment exemption, apply by downloading the pdf form below.
Once you have filled out the form you can scan or take a picture of it and email it to revenue.services@bracknell-forest.gov.uk.
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