Some dwellings are exempt from Council Tax. These are the classes of exempt dwellings.

Please note: you will need to print out and complete the following discount forms by hand.


A. pdf Uninhabitable property and empty property undergoing structural alteration or repairs (259 KB) . Please note that from 1st April 2013, the government has abolished this exemption. We are replacing this with a discount of 100%. This discount will apply for a maximum period of 12 months (as long as the property remains empty and unfurnished).  After 12 months a 100% charge applies.


B. Unoccupied property owned by a charity, for a period of up to six months since last occupied.  After six months a 100% charge applies.


C. Please note that from 1st April 2013, the government has replaced this exemption with a discount. This will be awarded as a local discount.


D. pdf Unoccupied property because the person who would otherwise occupy the property is in prison (241 KB) .


E. pdf Unoccupied property because the person who would otherwise occupy the property is permanently resident in hospital or a nursing home (164 KB) .


F. Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made.  A 100% charge will then apply.


G. pdf Empty property whose occupation is prohibited by law (161 KB) .  This may include properties where a planning restriction on occupation applies.


H. Unoccupied property held available for use of ministers of religion from which to carry out their duties.


I. pdf Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care (168 KB) .


J. pdf Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care. (166 KB)


K. Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property.


L. Property that has been repossessed under a mortgage.


M. Student halls of residence.


N. pdf Premises where ALL the residents are students. (165 KB)


O. Property owned by the Ministry of Defence and held available for occupation by serving personnel.


P. Property occupied by members of visiting forces or certain international organisations.


Q. Property left empty by a bankrupt.


R. Unused caravan pitch or boat mooring.


S. pdf Property occupied only by people under 18 years of age. (218 KB)


T. pdf Unoccupied ancillary accommodation (148 KB)  (e.g. annexes) which may not be let separately without being in breach of planning regulations.


U. pdf Property occupied only by people who are severely mentally impaired. (162 KB)


V. Property occupied by a foreign diplomat or a member of an international organisation headquartered in the U.K.


W. pdf Any part of a property e.g. an annex, which is occupied by a dependant relative (217 KB)  of the family in the other part of the building where the relative is either over 65, severely mentally impaired, or substantially and permanently disabled.

 

This list is a summary for guidance only. If you believe your property may qualify contact us.

Family annexes

From 1 April 2014, a new Council Tax discount of 50% is being introduced for family annexes.

If you currently have an annexe which is lived in by a family member you can receive a 50% Council Tax discount on the annexe from 1 April 2014.

The new discount is not based on occupation or furniture but on use of the annexe by the resident of the main building or occupation by a family member. If a non family member occupies an annexe the discount will not apply.

pdf Application form for council tax annexe discount (230 KB)