Council services
Council Tax exemptions
Exemptions can apply to properties which are unoccupied or occupied.
There are some situations where there will be no liability for payment of Council Tax, in respect of unoccupied properties. Some of the exemptions are only applicable for a fixed period.
Unoccupied properties
These are unoccupied properties which are
- Unfurnished or
- Require or are undergoing structural alteration or major repair or
- Are unoccupied annexes - eg. a granny flat - or
- Are left unoccupied by the owner or
- Are left empty by someone who is receiving personal care in a hospital, a nursing home or elsewhere or
- Are left empty by someone who has moved to provide personal care to another person or
- Are left empty by someone who has gone into prison or
- Are awaiting probate or letters of administration being granted or
- Are owned by a charity or
- Have been repossessed or
- Are awaiting occupation by a minister of religion or
- Are the dwelling of a bankrupt person or
- Are the responsibility of a bankrupt's trustee or
- Are empty because occupation is prohibited by law or
- Are unused caravan pitches or moorings
Contact the Revenues team for further details on 0118 974 6022 or 6598
Occupied properties
There are some situations where there will be no liability for payment of Council Tax in respect of occupied properties. These are properties which are occupied:
- Only by persons aged under 18 years
- Only by full time students
- As halls of residence
- Only by persons who are severely mentally impaired
- As forces barracks and married quarters
- By a person with diplomatic privileges or immunity
More details
If you feel that any of the above may apply to your household, or require further details, please contact the Revenues team on 0118 974 6022 or 6598
