Council Tax exemptions

You do not have to pay council tax on some homes. These homes are known as exempt, the types of exempt homes are:

Homes which are not lived in and are:

A - Unfurnished and have had, or are having, or need to have major repairs(pdf, 82KB) (exempt for up to 12 months)

B - Owned and last occupied by a charity(pdf, 68KB) (exempt for up to 6 months)

C - Unfurnished, including newly built homes(pdf, 64KB)

D - Left empty by someone who is in prison(pdf, 68KB)

E - Left empty by a patient who now lives in a hospital or residential care home(pdf, 68KB)

F - Left empty on the death of the last occupant and the executor of that person’s estate is liable to pay the council tax(pdf, 69KB)

G - Not allowed by law to be lived in(pdf, 125KB)

H - Waiting to be occupied by a minister of religion(pdf, 57KB)

I - Left empty by someone who is receiving care somewhere other than a hospital or care home(pdf, 66KB)

J - Left empty by someone who has moved to provide care to another person(pdf, 66KB)

K - Left empty by a student(pdf, 72KB)

L - Repossessed by a mortgagee(pdf, 61KB)

Q - Left empty and the responsibility of a bankrupt’s trustee(pdf, 60KB)

R - A pitch or mooring not occupied by a caravan or boat(pdf, 54KB)

T - Empty annexes that cannot be let separately(pdf, 58KB)

W - Annexes which cannot be let separately without going against planning controls(pdf, 56KB)

Homes that are lived in which are:

M - Halls of residence(pdf, 62KB)

W - Granny flats/annexes lived in by relatives who are elderly or have severe mental or physical problems(pdf, 56KB)

Lived in only by:

N - Full time students(pdf, 66KB)

N(4) - A student’s partner or dependant(pdf, 55KB) - who is not a British citizen and who is prevented from working or claiming benefits

O - Armed forces, barracks, messes and married quarters(pdf, 59KB)  

14P - Lived in by a member of a visiting force(pdf, 53KB)

S - People under 18(pdf, 64KB)

U - People with severe mental problems(pdf, 34KB)

V - Lived in by a diplomat who is liable for council tax(pdf, 34KB)

If you believe that you may be eligible for any of these exemptions please fill in our on-line request for a discount/exemption or contact the Council Tax office.