Council Tax Exemptions

In certain circumstances you may not have to pay council tax. Exemptions can apply to both occupied and unoccupied properties, some of which have a maximum time limit of six months.

The term "unoccupied" means that no one lives in a property. "Vacant" means that a property is unoccupied and has no furniture in it. Once you have been granted an exemption you must tell us of any changes in circumstances.

Exemptions are as follows:

A  - A vacant property requiring or undergoing major repair works and up to 6 months after completion. (Subject to a maximum of twelve months).

B - An unoccupied property owned and last occupied by a charity.

C - A vacant property for up to six months.

D - An unoccupied property where the liable person is in prison or detention.

E - An unoccupied property where the liable person is in a rest home, nursing home or hospital.

F - An unoccupied property where the liable person is deceased and probate has not been granted (and up to 6 months after probate).

G - An unoccupied property where occupation is prohibited by law.

H - An unoccupied property awaiting occupation by a minister of religion.

I - An unoccupied property where the liable person is receiving care elsewhere.

J - An unoccupied property where the liable person is giving care to a person elsewhere.

K - An unoccupied property where the liable person is a student residing elsewhere.

L - An unoccupied property where a mortgagee is in possession.

M - A student hall of residence.

N - A property occupied solely by students.

O - Armed forces accommodation.

P - Visiting forces accommodation.

Q - An unoccupied property where the liable person is a trustee in bankruptcy.

R - A property consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat.

S - A property occupied solely by persons under 18 years of age.

T - Unoccupied annexe to an occupied dwelling.

U - A property that is occupied by one or more serverly mentally impared persons.

V - A property where the liable person is a diplomat.

W - A property occupied by an elderly or disabled dependant relative which is part of another property (e.g. a Granny Annexe).

Disablement Relief

If you have a disability you may be entitled to a reduced council tax bill. To qualify you must use a wheelchair indoors or have a bathroom, kitchen or other room for your specific needs.

If you are eligible your charge will be reduced by the equivalent of one band.