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Occupied/unoccupied exemptions

Some properties are exempt from Council Tax. If you own or occupy a property described below, you may be entitled to claim an exemption.

  • The property is occupied wholly by full-time students.
  • The property is a halls of residence for students that is owned or managed by a prescribed educational establishment.
  • The property is owned by the Secretary of State for Defence and keeps it for members of the UK armed forces to live in.
  • The property is occupied by members of visiting armed forces or their dependants.
  • All the people who live in the property are under 18 years of age.
  • The property is occupied wholly by persons who are severely mentally impaired or students.
  • The property is the main home of a person with diplomatic privileges or immunity.
  • The property is an annexe to another dwelling, and is occupied by a dependant relative e.g. 'granny flat'.

Apply for an occupied property exemption.

Unoccupied property exemptions

Some properties are exempt from Council Tax. If you own or are liable for a property described below, you may be entitled to claim an exemption.

  • An unoccupied property that is owned by a charity and was last used for charitable purposes; an exemption will apply for up to six months.
  • The property is left unoccupied because the usual occupier is being held in prison or detained elsewhere.
  • The property is left unoccupied due to the usual occupier moving permanently to a hospital, residential home or hostel to receive care.
  • The property is left unoccupied as the liable person has passed away and the property is in the possession of a personal representative who is awaiting probate or probate has been granted for less than six months.
  • All occupation of the property is prohibited by law e.g. Compulsory Purchase Order.
  • The unoccupied property is being held available for occupation by a minister of religion.
  • The property is unoccupied as the usual occupier has gone to live elsewhere to receive care.
  • The property is unoccupied as the usual occupier has gone to live elsewhere to provide care.
  • The property is unoccupied because the usual occupier has gone to live elsewhere and they are a full time student.
  • The unoccupied property has been repossessed by the mortgagee.
  • The unoccupied property is a halls of residence for students that is owned or managed by a prescribed educational establishment.
  • The property is owned by the Secretary of State for Defence and keeps it for members of the UK armed forces to live in.
  • The property is unoccupied and the liable person is trustee in a bankruptcy.
  • An unoccupied caravan or boat mooring.
  • The unoccupied property is an annexe to an occupied dwelling.

Apply for an unoccupied property exemption.