Properties that are exempt from Council Tax

Some properties may be exempt from Council Tax for limited or unlimited periods, including the following:

• Properties occupied only by students, under 18s, or severely mentally impaired people, including those owned by a university or college
• Armed forces accommodation or dwellings occupied by diplomats, or members of visiting forces
• Some annexes, whether unoccupied, or occupied by a dependent relative of the person resident in the main dwelling
• Unoccupied dwellings owned by a charity - up to six months
• Properties which remain unoccupied and in the estate of a deceased owner (or leaseholder for more than 6 months) - from the date of death and for up to 6 months after probate has been granted, unless occupied at any time after the date of death
• Properties which are unoccupied because the liable person (owner or tenant) has moved away to:
  • be a student
  • provide or receive care in a home, hospital or elsewhere
  • be held in detention
• Unoccupied properties owned by a person who has been declared bankrupt and where a trustee has been appointed, or when a mortgagee is in posession of the property
• Unoccupied properties held available for occupation by a minister of religion (e.g. vicarage)
• Unoccupied properties where occupation is prohibited by law
• Unoccupied caravan pitch of boat mooring - up to six months

Discounts and exemptions

There are two situations under which a discount may be applied based on the circumstances of the property:

Empty uninhabitable

From April 1, 2019, the discount for properties which are unoccupied, unfurnished and uninhabitable has changed from 50% for 12 months to 100% for 6 months.

An application should be made where the property is unoccupied and substantially unfurnished and requires or is undergoing major repair works to render it habitable; or is undergoing structural alteration which has not yet been substantially completed; or has been vacant for a continuous period of less than 6 months from the day on which such repair works were, or such structural alteration was, substantially completed.

Apply for a vacant property in need of repair below:

• Council Tax Discount Form - Class D (Word Document, 0.1 Mb)

Annexe discounts and exemptions

You can apply for a discount where the property is an annex that it is used as part of the ‘main’ dwelling, or occupied by a relative of the resident in the main dwelling. 

Apply for a self contained annexe discount below:

• Council Tax Discount Form - Class D (Word Document, 0.1 Mb)

You can apply for an exemption if an annexe which is the sole or main residence of someone who is dependent on a relative who lives in the property to which the annexe is attached.

Apply for a self contained annexe exemption below:

• Council Tax Discount Form - Class D (Word Document, 0.1 Mb)