Council tax - exemptions
Some properties are exempt from Council Tax. If you own or occupy a property which is described below and your bill does not show that an exemption has been granted, please contact the Council for advice.
Unoccupied property exemptions
| -A- | Require or are undergoing major repair or undergoing structural alteration (exemption allowed for up to one year only or 6 months from completion of the works, whichever the sooner) |
|---|---|
| -B- | Are owned by a charity and last used for charitable purposes (exemption allowed for up to six months only) |
| -C- | Are unfurnished (exemption allowed for up to six months only) |
| -D- | Are left empty by someone who has gone to prison |
| -E/I- | Are left empty by someone who has moved to receive personal care in a hospital or a home |
| -F- | Are waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted) |
| -G- | Are empty because occupation is forbidden by law |
| -H- | Are waiting to be occupied by a minister of religion |
| -J- | Are left empty by someone who has moved out to provide personal care to another person |
| -K- | Are owned by a full time student and were last occupied by that student |
| -L- | Have been repossessed by the mortgagee |
| -Q- | Are the responsibility of a bankrupt's trustee |
| -R- | Are pitches or moorings not occupied by a caravan or boat |
| -T- | Are empty annexes which cannot be let separately from that main property without breaching, planning permission. The liable person must, however, live in the main property to qualify |
Occupied property exemptions
| -M- | Hall of residence for students |
|---|---|
| -N- | Property occupied entirely by students |
| -O- | UK Armed forces accommodation |
| -P- | Where at least one liable person is a member of a visiting force |
| -S- | Where all the residents are less than 18 years of age |
| -U- | Where all the residents are severely mentally impaired |
| -V- | Where at least one liable person is a foreign diplomat |
| -W- | Which are annexed to a family home and occupied by that family's elderly (over 65) or disabled relatives |
These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Council for advice. Exemptions are reviewed periodically. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.
Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.
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