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).  From 1 April 2013 this exemption class will cease to exist.  Instead, a discount of 50 per cent will be given for up to a maximum duration 12 months and zero per cent discount thereafter.  When calculating the period of entitlement, any previous period of Class A exemption will be taken into account i.e. if a Class A exemption was awarded from 1 January 2013, the longest time that the 50 per cent discount would be awarded for would be to 31 December 2013.
• Dwellings owned by charities (may be exempt for up to six months)
• Unoccupied/unfurnished dwellings (may be exempt for up to six months).  From 1 April 2013 this exemption class will cease to exist.  Instead, a discount of.25 per cent will be given for up to a maximum duration of 6 months and zero per cent discount thereafter.  When calculating the period of entitlement, any previous period of Class A exemption will be taken into account i.e. if a Class C exemption was awarded from 1 January 2013, the longest time that the 25 per cent discount would be awarded for would be to 30 June 2013.
• 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.