Properties exempt from Council Tax

Exemptions and discounts are regularly reviewed.

Owned by a charity

Vacant property which is owned by a charity. This can be furnished and is exempt for up to six months.

In a prison

Property left empty (furnished or unfurnished) while the person who has to pay the Council Tax is in prison.

In residential care

Property left vacant (furnished or unfurnished) because the person who would pay the Council Tax is a permanent patient in a hospital or a care home.

Liable person deceased

Property left vacant (furnished or unfurnished) because the person who should pay the Council Tax died and probate (or letters of administration) have not been granted. This can be exempt for up to six months after probate or letters of administration granted.

Occupation prohibited

Property left vacant (furnished or unfurnished) because nobody is allowed to legally live there.

Held for ministers of religion

Vacant property (furnished or unfurnished) where a minister of religion will be moving in, for example a vicarage.

Receiving care

Property left vacant (furnished or unfurnished) because the person who should pay the Council Tax is receiving care somewhere other than a residential care home.

Providing care

Property left vacant (furnished or unfurnished) because the person who should pay the Council Tax is caring for someone elsewhere.

Students (1)

Property left vacant (furnished or unfurnished) because the person who should pay the Council Tax is a student living elsewhere to study.

Repossessed property

Property left vacant (furnished or unfurnished) because it was repossessed.

Halls of residence

Property is a hall of residence for students.

Students (2)

Property lived in only by students.

Ministry of Defence

Property owned by the Ministry of Defence and lived in only by members of the armed forces.

Visiting Forces

Property lived in only by visiting service personnel.

Bankruptcies

Property left vacant (furnished or unfurnished) by a bankruptcy trustee.

Empty caravan pitch of boat mooring

Under 18

Property lived in only by people under the age of 18.

Empty annexes

Vacant part of another property (furnished or unfurnished) that may not be let separately because of planning restrictions, for example a granny annex.

Severely mentally impaired

Property lived in only by people who are severely mentally impaired.

Occupied by diplomats

Property lived in by at least one foreign diplomat or specified member of an international organisation.

Occupied annexes

Part of a property which is lived in separately by a dependent, elderly or disabled relative of the family. For example a self-contained flat or house.

apply for a property exemption