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Council tax - exempt properties

Some properties are exempt from paying council tax. These fall into three types.

Property that is occupied

Exempt only if occupied by:

  • Full-time students
  • Severely mentally impaired persons
  • People under 18
  • Diplomats
  • Members of international organisations
  • Annexes occupied by elderly or disabled relatives

Property that is empty (unoccupied) and substantially unfurnished

Exempt for six months from the date the furniture is removed and, once the six months has expired, the exemption ceases and no further exemption periods are granted to new owners of the property. After the exemption period the full council tax is chargeable without any discount. In addition, empty and unoccupied property that has undergone structural alteration or requires major repair work ( Class A Exemptions (PDF, 14kb) (opens in a new window) ) may also be exempt from council tax for six months after the work has been completed (please note that this exemption lasts for a maximum of 12 months or six months from the date the work is completed).

Property that is empty (unoccupied)

Exemption applies to a property held empty:

  • For a minister of religion
  • Where occupation is prohibited by law
  • That has been repossessed
  • That is an empty annexe which cannot be let separately
  • Where the liable person is a full time student
  • Where the person who is liable to pay the council tax is deceased, bankrupt or living in a care home or prison, or is living elsewhere to care for someone

The descriptions above are abbreviated forms of the classes included in the regulations and in certain unusual instances the regulations may preclude exemptions being granted even though a property appears to fall into one of these classes.

Temporary occupation of the property by any other person may result in the loss of the council tax exemption.

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