There is no charge to pay if your property falls into one of the classes listed below. 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 properties||Information Required|
|B||The 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|
|D||The 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 landlord||Contact office to discuss, providing full information including prison details, date detained and prisoner number or date of birth|
|E||The 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 reoccupied||Contact office to discuss|
|F||The 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 circumstances||Contact office to discuss|
|G||By law or planning restriction the property cannot be lived in||Contact office to discuss|
|H||The next occupier will be a minister of religion||Confirmation in writing from the owner|
|I||The occupier has gone to live elsewhere to receive personal care||Contact office to discuss, if we think you may qualify, confirmation will be required in writing|
|J||The occupier has gone to live elsewhere to provide personal care||Contact office to discuss, if we think you may qualify, confirmation will be required in writing|
|K||The property has been left empty by a student||Contact office to discuss|
|L||The property has been repossessed by the mortgage company||Contact office to discuss, providing full details including mortgage company, mortgage account number and evidence of the repossession.|
|Q||The property has been left empty by a bankrupt person||Contact office to discuss, providing full details of your bankruptcy|
|R||An unused caravan pitch or boat mooring||Contact office to discuss|
|T||An unoccupied annexe with a planning condition restricting who can live there||Contact office, providing details of the planning restriction|
|Classes||Exempt occupied properties||Information Required|
|M||Student halls of residence||Contact office to discuss|
|N||All occupiers are students, school or college leavers or dependants of students||Student application form [52kb] and student status certificate|
|O||UK armed forces accommodation||Written confirmation from the M.O.D.|
|P||Visiting forces accommodation||Contact office to discuss, we will also require a certificate issued under s11 of the Visiting Forces Act 1952|
|S||All occupiers are under 18||Contact office to discuss. Proof of date of birth will also be required|
|U||All occupiers are severely mentally impaired||Class U application form [43kb], along with completion of the doctors certificate and proof of entitlement to a qualifying benefit|
|V||Main residence of a person with diplomatic privilege or immunity||Contact office to discuss|
|W||An annexe to a property, which is occupied by a dependant relative||Class W application form [55kb] 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 email@example.com or call 01507 601111, followed by option four then hold the line to speak with an agent.
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.