Council Tax exemptions

You do not have to pay Council Tax on some properties, as they are exempt.

If you are given an exemption, we will send you a review form every year to reapply for it. If you have received a review form, please do not fill out a new application.

Please let us know within 21 days about any changes that might affect your eligibility.

Complete a Council Tax review Tell us about a change in circumstances

Student household

• Student household exemption

When a person dies

• Exemption for properties left empty when someone dies

Severe mental impairment

• Severely mentally impaired exemption

Properties left empty

• When a person is in hospital or a care home
• Where occupation is prohibited by law
• When repossessed by the mortgagee
• By students
• An annex that cannot be let separately
• By people receiving or providing care
• By people in detention

Properties occupied

• By diplomats and their dependants
• By visiting forces or their dependants
• By armed forces and married quarters
• By students as halls of residence
• Solely by people under 18
• By a dependent relative in an annex
• By a non-British spouse or partner or dependant of a student

Other exemptions

• Empty properties owned by charities
• Empty properties awaiting occupation by ministers of religion
• Empty caravan pitch or boat mooring
• Properties left empty and responsibility of trustee in bankruptcy