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
• Are unfurnished and require or are undergoing structural alteration or major repair or
• Are unoccupied annexes - e.g. a granny flat - or
• Are left unoccupied by the owner or 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 because the sole owner has died 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 unused caravan pitches or moorings
• Are empty because occupation is prohibited by law

Contact the Council Tax team for further details.

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 Council tax team.