There will be no charge if your property falls into one of these exemption classes.
Some of these exemptions apply for a limited time. Some only apply on unoccupied properties.
- B: Empty property owned by, and used for the purposes of the charity (max. six months)
- D: Person responsible for Council Tax is in prison (except for non-payment of fines or local taxes).
- E: Person responsible is living in hospital, residential care or nursing home
- F: Occupier has died, leaving the property unoccupied
- G: Property cannot be lived in by law or planning restriction
- H: Next occupier will be a minister of religion
- I: Occupier gone to live elsewhere to receive personal care
- J: Occupier gone to live elsewhere to provide personal care
- K: Property left empty by a student
- L: Empty property repossessed by the mortgage company
- M: Student halls of residence
- N: All occupiers are students, school or college leavers or dependants of students
- O: UK armed forces accommodation
- P: Visiting forces accommodation
- Q: Property has been left empty by a bankrupt person
- R: Unused caravan pitch or boat mooring
- S: All occupiers under 18
- T: Unoccupied annexe with a planning condition restricting who can live there
- U: All occupiers severely mentally impaired
- V: Main residence of a person with diplomatic privilege or immunity
- W: Annexe which is occupied by a dependant relative
If the exemption has a time limit, you will pay a full charge after the exemption ends. Time limits run from when the circumstances of the exemption first applied, and do not re-start if the property changes hands.
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. Contact us at email@example.com or call 01507 601111 select Council Tax, then hold the line to speak with an advisor.
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.