Properties exempt from Council Tax
Some property types are exempt from Council Tax.
Find out if you’re eligible
Some properties are exempt from Council Tax, including properties occupied only by full-time students or school leavers, persons aged under 18 years, persons who are severely mentally impaired, by foreign diplomats, or where elderly or disabled relatives occupy a separate annexe.
Unoccupied caravan pitches or boat moorings are exempt and some empty properties may also be exempt if they:
- are owned by a charity (exempt for up to six months)
- are left empty by someone who has gone into prison, or has moved to receive personal care in a hospital, a nursing or residential care home or elsewhere
- are left empty by someone who has moved in order to provide personal care to another person
- are left empty by students
- are waiting for probate or letters of administration to be granted (and up to six months after)
- have been repossessed
- are the responsibility of a bankrupt’s trustee
- are empty because their occupation is forbidden by law
- are waiting to be occupied by a minister of religion
- form part of another dwelling and cannot be let separately i.e. annexes.
The definitions above are shortened versions. Read the full definitions in the Council Tax Exempt Dwellings Order 1992.
If the period of exemption ends, you’ll need to pay Council Tax in the normal way.
How to apply
To apply for an exemption, please complete our form. You’ll need to know your Council Tax account number.
If you need any help with completing the form, please contact us.