Council Tax - exempt buildings
The following are the types of dwelling which may be exempt from Council Tax:
Unoccupied exempt dwelling classes
- Dwellings which are uninhabitable/undergoing repair (may be exempt for up to 12 months)
- Dwellings owned by charities (may be exempt for up to six months)
- Unoccupied/unfurnished dwellings (may be exempt for up to six months)
- Dwellings left unoccupied by prisoners
- Dwellings left unoccupied by patients in hospital or care homes
- Deceased person’s former dwelling (may be exempt for up to six months after probate granted)
- Dwellings where occupation is prohibited by law
- Clergy dwellings
- Dwellings left unoccupied by persons away receiving care
- Dwellings left unoccupied by persons away providing care
- Dwellings left unoccupied by students
- Repossessed dwellings
- Dwellings left unoccupied by owners declared bankrupt
- A pitch/mooring not occupied by a caravan/boat
- Unoccupied dwellings which form part of a single property which includes another dwelling and may not be let separately from that other dwelling (annexes).
Occupied exempt dwelling classes
- Halls of residence predominantly occupied by students
- Dwellings occupied only by students
- Armed forces accommodation, owned by the Ministry of Defence
- Visiting forces accommodation
- Dwellings occupied only by a person or persons who is/are severely mentally impaired and who would, but for this exemption, be liable to pay the Council Tax
- Dwellings which form part of a single property and which are occupied by a dependent relative/relatives of the family living in the rest of the building (e.g. properties with an annexe or similar self-contained unit).
If you think your property qualifies for exemption, or you would like further information, please contact the Council Tax Section - see the contact details on the right.