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Council Tax Exemptions

If your property falls into one of the exemption classes listed below there will be no charge to pay. Some of these exemptions last for a limited time and others last as long as the conditions are met. Some only apply if the property is unoccupied and others can be given on occupied properties.

 If you qualify for an exemption you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change.

Classes Exempt unoccupied propertiesInformation Required
BThe property is owned by a charity and to be used for the purposes of the charity (exempt for up to six months)Contact office for an application form
DThe person responsible for Council Tax is in prison (except for non-payment of fines or local taxes). The exemption will continue until the prisoner is released or the property is sold, let, reoccupied or returned to the landlordContact office to discuss, providing full information including prison details, date detained and prisoner number or date of birth
EThe person responsible for Council Tax is now living in a hospital, residential care home or nursing home. The property can still be furnished and the exemption will continue until the property is sold, let or reoccupiedContact office to discuss
FThe occupier has died. May be exempt from date of death, continuing for up to six months following probate or letters of administration being granted, dependant on individual circumstancesContact office to discuss
GBy law or planning restriction the property cannot be lived inContact office to discuss
HThe next occupier will be a minister of religionConfirmation in writing from the owner
IThe occupier has gone to live elsewhere to receive personal careContact office to discuss, if we think you may qualify, confirmation will be required in writing
JThe occupier has gone to live elsewhere to provide personal careContact office to discuss, if we think you may qualify, confirmation will be required in writing
KThe property has been left empty by a studentContact office to discuss
LThe property has been repossessed by the mortgage companyContact office to discuss, providing full details including mortgage company, mortgage account number and evidence of the repossession.
QThe property has been left empty by a bankrupt personContact office to discuss, providing full details of your bankruptcy
RAn unused caravan pitch or boat mooringContact office to discuss
TAn unoccupied annexe with a planning condition restricting who can live thereContact office, providing details of the planning restriction
ClassesExempt occupied propertiesInformation Required
MStudent halls of residenceContact office to discuss
NAll occupiers are students, school or college leavers or dependants of studentspdf icon Student application form [52kb] and student status certificate
OUK armed forces accommodationWritten confirmation from the M.O.D.
PVisiting forces accommodationContact office to discuss, we will also require a certificate issued under s11 of the Visiting Forces Act 1952
SAll occupiers are under 18Contact office to discuss.  Proof of date of birth will also be required
UAll occupiers are severely mentally impairedCheck the pdf icon guidance notes [32kb], then complete the pdf icon Class U application form [46kb], along with completion of the doctors certificate and proof of entitlement to a qualifying benefit
VMain residence of a person with diplomatic privilege or immunityContact office to discuss
WAn annexe to a property, which is occupied by a dependant relativepdf icon Class W application form [40kb] along with requested proof

If the exemption has a time limit, you will have to pay a full charge after the exemption runs out. Please note that time limits run from when the circumstances of the exempt class first started to apply, and they don't re-start if the property changes hands. Please contact us for further details.

Applying for an exemption
To ensure the criteria is met, we will need to discuss the full circumstances with you for the majority of exemptions, however some require an application form to be completed.  If you need to contact the office, email local.tax@e-lindsey.gov.uk or call 01507 601111, selecting Council Tax and hold to speak with an advisor. 

Frequently Asked Questions
Q. My mother has left the home she owns and is now in permanent residential care. Does she still have to pay Council Tax?
A. No, she will be exempt from the date she went into permanent care. The exemption continues until the property is reoccupied or sold. This does not apply for respite care.

Q. I am a full-time student and live in the property on my own. Do I still have to pay Council Tax?
A. No, you will be exempt. You will need to provide us with a Student Status Certificate from your college or university together with the Student Application Form.

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