Some properties are exempt from Council Tax.
These include:
are unfurnished (exempt up to 6 months)
are owned by a charity (exempt for up to 6 months)
require or are undergoing major repair works to make them habitable, or where structural alterations are taking place which are not complete (This exemption is time limited to 12 months after the exemption commences or 6 months after work was completed, whichever is the sooner)
are left empty by someone who has gone into prison, hospital, a nursing home or residential home
are left empty because either probate or letters of administration are awaited, or less than 6 months have elapsed since they were granted
are prohibited by law from being occupied
are empty awaiting occupation by a minister of religion
are under the possession of the mortgage under the terms of the mortgage
are unoccupied because the resident is providing/receiving care elsewhere (NOTE special rules apply and further information will be supplied on request)
are owned by the Secretary of State for Defence for the purposes of armed forces accommodation
are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy
is an unoccupied annex which cannot be let separately, because it is part of the main dwelling and where its letting is restricted under planning regulations
A caravan pitch or boat mooring that is unoccupied can also be exempt. For further information contact counciltax@angliarevenues.gov.uk
To apply for one of the exemptions shown above, please visit our online services page or click on the following link:
they are occupied solely by a severely mentally impaired person/s
The property is a Halls of Residence. For further details contact counciltax@angliarevenues.gov.uk
The property is occupied by a person with diplomatic immunity. For further details contact counciltax@angliarevenues.gov.uk
Exemptions are reviewed regularly. Please remember if you currently receive an exemption and your circumstances change you must inform the Council Tax Section immediately.
For more information and to make a claim click on the empty property type or occupied property type you think best applies to your situation.
