In some cases, Council Tax does not have to be paid because an exemption can be granted.
Where someone lives in the property
Where someone lives in a property, exemptions are available for:
Where no one lives in the property
Some properties are exempt from Council Tax, which means you do not have to pay Council Tax for them. These are the different classes of exemption:
- An unoccupied property owned and previously used by a charity. The maximum exemption period is 6 months
- An unoccupied property which was the previous residence of someone now detained in custody
- An unoccupied property which was the previous residence of someone who has moved permanently into a residential home or hospital to receive care
- An unoccupied property which is waiting for probate or letters of administration to be granted. The maximum exemption is for 6 months after probate or letters of administration have been granted
- A property which is unoccupied because the law forbids occupation
- An unoccupied property reserved for a minister of religion
- An unoccupied property which was the previous residence of someone who has permanently moved into another property (not a residential home or hospital) to receive personal care
- An unoccupied property which was the previous residence of someone who has permanently moved away to provide personal care to another person
- An unoccupied property which was the previous residence of someone who is now a full time qualifying student and who now lives elsewhere
- An unoccupied property where the mortgage lender is in possession
- Student halls of residence
- A property occupied only by full time qualifying students
- An armed forces barracks
- Accommodation for visiting forces and dependents
- An unoccupied property which is controlled by the trustee in bankruptcy following insolvency proceedings
- A vacant caravan pitch or boat mooring
- A property occupied only by people aged under 18 years
- An unoccupied annex which may not be let separately without a breach of planning control
- An occupied property where all of the residents are deemed to be severely mentally impaired, as confirmed by a registered medical practitioner
- A property occupied by a foreign diplomat
- An annex occupied by a dependent elderly or disabled relative