Council Tax exemptions

You do not have to pay council tax on some homes. These homes are known as exempt.

Each PDF form includes notes explaining how you may qualify. Remember, even if the whole property is not eligible for exemption, some people can get a discount from Council Tax. See our discounts page for more information. See our benefits pages if you feel you might be eligible for Housing or Council Tax Benefit.

If you have trouble opening or printing PDF documents please fill in our on-line request for a discount/exemption or contact the Council Tax office.

The types of exempt homes are:

Homes which are not lived in and are:

• Unfurnished and have had, or are having, or need to have major repairs(pdf, 82KB) (exempt for up to 12 months)
• Owned and last occupied by a charity(pdf, 68KB) (exempt for up to 6 months)
• Unfurnished, including newly built homes(pdf, 64KB)
• Left empty by someone who is in prison(pdf, 68KB)
• Left empty by a patient who now lives in a hospital or residential care home(pdf, 68KB)
• 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)
• Not allowed by law to be lived in(pdf, 125KB)
• Waiting to be occupied by a minister of religion(pdf, 57KB)
• Left empty by someone who is receiving care somewhere other than a hospital or care home(pdf, 66KB)
• Left empty by someone who has moved to provide care to another person(pdf, 66KB)
• Left empty by a student(pdf, 72KB)
• Repossessed by a mortgagee(pdf, 61KB)
• Left empty and the responsibility of a bankrupt’s trustee(pdf, 60KB)
• A pitch or mooring not occupied by a caravan or boat(pdf, 54KB)
• Empty annexes that cannot be let separately(pdf, 58KB)
• Annexes which cannot be let separately without going against planning controls(pdf, 56KB)

Homes that are lived in which are:

• Halls of residence(pdf, 62KB)
• Granny flats/annexes lived in by relatives who are elderly or have severe mental or physical problems(pdf, 56KB)

Lived in only by:

• Full time students(pdf, 66KB)
• A student’s partner or dependant(pdf, 55KB) - who is not a British citizen and who is prevented from working or claiming benefits
• Armed forces, barracks, messes and married quarters(pdf, 59KB)  
• Lived in by a member of a visiting force(pdf, 53KB)
• People under 18(pdf, 64KB)
• People with severe mental problems(pdf, 34KB)
• Lived in by a diplomat who is liable for council tax(pdf, 34KB)

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