Usually Council Tax must be paid for any property that is listed in the Council Tax valuation list. However the government has made certain types of property exempt from any charge.
When is a property exempt from Council Tax?
Explanation of terms:
- Empty - A property that is not anyone's main home and is substantially unfurnished
- Unoccupied - A furnished property that is not anyone's main home
- Occupied - A property that is lived in as someone's main home.
Properties are exempt from Council Tax for the following reasons:
- An unoccupied property which is owned by a charity is exempt for up to six months from the last time it was used for charitable purposes
- The property is unoccupied because the person who has to pay Council Tax is in prison
- The property is unoccupied because the person who has to pay Council Tax is living in a hospital, nursing home or care home
- The property is unoccupied because the person who would have to pay the Council Tax has died and it has been less than six months since probate or letters of administration were granted
- The property is unoccupied because no one is allowed to live there by law
- The property is unoccupied because a minister of religion will be moving in and it is from where he or she will carry out the duties of their office
- The property is unoccupied because the person who has to pay Council Tax is living elsewhere receiving or providing care
- An unoccupied property that was last lived in by a student and he or she has continued to be a student since they last lived there
- The property is unoccupied because it has been repossessed
- The property is a hall of residence for students
- Only a student or students live in the property
- Official property held for accommodating members of the UK armed forces
- The property is empty because the owner is bankrupt
- Only diplomats and senior officials of international organisations, and their husbands or wives, live in the property
- The property is an unused caravan pitch or boat mooring;
- Only people under 18 live in the property
- The property is an empty part of another property (for example, annexes or self-contained units)
- Only people who are severely mentally impaired live in the property
- Only members of visiting forces live in the property
- The property is part of another property and is occupied by a dependent relative who is either 65 or over, or is disabled
- Homes for Ukraine scheme.
How to apply for a property exemption
If you think your property qualifies for an exemption you can apply by completing our online form.