Council Tax Exemptions

Exempt dwellings

The following properties are exempt from council tax. 

An unoccupied dwelling

  • (B) owned by charity (exempt for up to six months)
  • (D) which is left empty by someone who has gone into prison (complete the Council Tax Exemption for Persons in Detention form or download the PDF Exemptions for persons in detention form)
  • (E) or (I) which was previously the sole or main residence of someone who has moved to receive personal care in a hospital, nursing home or care home /or elsewhere(I)
  • (F) which is left empty by deceased persons (download the Notification of deceased person form).
  • (G) where occupation is prohibited by law
  • (H) which is being kept for occupation by a minister of religion, from which to perform their duties
  • (J) left unoccupied by someone who has moved in order to provide personal care to another person
  • (K) left empty by certificated students
  • (L) which has been repossessed
  • (Q) which is held by trustees in bankruptcy
  • (R) consisting of a pitch or a mooring not occupied by a caravan or a boat
  • (T) within a main curtilage of another dwelling and difficult to let (annexes)

Other dwellings

  • (M) student halls of residence
  • (N) wholly occupied by students
  • (O) MOD owned armed forces accommodation
  • (P) visiting forces accommodation
  • (S) wholly occupied by persons under 18 years of age
  • (U) wholly occupied by persons classed as severely mentally impaired
  • (V) where at least one liable person has diplomatic immunity
  • (W) which is one of at least two dwellings in a single property occupied by a dependant elderly or disabled relative of a person living in another dwelling in the property (e.g. granny annexes).

If your property is in an exempt class, the exemption category will appear on your bill.

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