Other Exemptions

Some properties are exempt from Council Tax.

Occupied properties are exempt if:

  • They are student halls of residence
  • They are occupied by students only
  • All residents are under the age of 18
  • To the residents have diplomatic privilege or immunity
  • The property is an annex occupied by a dependant relative

Unoccupied properties are exempt if:

  • They are owned by a charity
  • The liable persons are detained or are resident in a care home
  • The liable person is deceased
  • The occupation of the property is prohibited by law
  • The property is held for a minister of religion
  • The liable people are away giving or receiving care
  • The property has been left empty by a student
  • A repossession order has been granted on the property
  • The liable person is bankrupt
  • It is a pitch or mooring that is left empty
  • It is an annex that cannot be let or sold separately to the main property


To apply for a reduction or discount visit our Do it online page, choose your council and then select Apply for Discounts and Exemption.