Properties exempt from Council Tax

Some properties are exempt from Council Tax. If a property is exempt, you do not need to pay Council Tax for it.

Vacant properties

Some empty properties are exempt from paying Council Tax, including:

  • properties owned by a charity (exempt for up to six months)
  • properties left empty by someone who has gone to prison
  • properties left empty by someone who has moved to get care in hospital or a care home
  • properties left empty by someone who has moved to provide care for someone else
  • properties that are waiting for probate or letters of administration to be granted (and for up to six months after)
  • properties that are empty because they cannot be lived in by law
  • properties that are waiting to be occupied by a minister of religion
  • properties left empty by students
  • repossessed properties
  • properties that are the responsibility of a bankrupt person’s trustee
  • unoccupied caravan pitches and boat moorings
  • properties that can’t be let separately from another property
apply for a vacant property exemption

Occupied properties

Some occupied properties are exempt from paying Council Tax, including:

  • student halls of residence
  • properties only lived in by students – your course must be at least 21 hours a week over at least 24 weeks of the year
  • armed forces accommodation
  • properties that visiting armed forces live in
  • properties only occupied by people under 18
  • properties only occupied by people who are severely mentally impaired
  • properties only occupied by foreign diplomats
  • annexes lived in by an elderly and mentally impaired or disabled relative
  • any other relative living in a self-contained annexe (entitled to a 50% reduction in their Council Tax bill)
apply for an occupied property exemption