Some dwellings are exempt from the council tax. The following table lists reasons for exemptions.

 

Reason for exemption

A

A dwelling may be entitled to an exemption for up to a maximum of 12 months from the date the property became unoccupied and unfurnished, providing the property is either (a) undergoing major structural alterations (e.g. an extension or walls removed) or is (b) in need of major repair work to render it habitable (e.g. has suffered subsidence or a major fire or flood) A property refurbishment that does not involve major structural repairs or alterations will not qualify for this exemption (e.g. a kitchen/bathroom replacement). Once the exemption is applied for we will inspect your property to see if it qualifies.

For properties undergoing structural alterations, please do not submit a request for an uninhabitable exemption until qualifying work on the property has started.

B

An unoccupied dwelling owned by a charity, for up to six months.

C

A dwelling which has been unoccupied and unfurnished. From 1st April 2017 this exemption is no longer awarded.

D

A dwelling left unoccupied by a person who is in prison (except for unpaid council tax).

E

A dwelling left unoccupied by a person who has moved to receive personal care, whether in a hospital, nursing home or residential care home.

F

An unoccupied dwelling which forms part of the estate of a person who has died, for up to six months after the grant of probate or letters of administration.

G

A dwelling whose occupation is forbidden by law, or which is kept unoccupied because of impending compulsory purchase.

H

An unoccupied vicarage or similar dwelling, awaiting occupation by a Minister of Religion.

I

A dwelling left unoccupied by a person who has moved to receive personal care elsewhere (other than Class E).

J

A dwelling left unoccupied by a person who has moved to provide care to another person.

K

An unoccupied dwelling where the owner is a student who last lived in the dwelling as his/her main home

L

An unoccupied dwelling which has been taken into possession by mortgage lender.

M

An unoccupied dwelling used by students as a hall of residence.

N

A dwelling occupied entirely by students or by students as a term time accommodation.

O

An occupied dwelling used as armed forces accommodation (barracks).

P

An occupied dwelling used by a member of a visiting force as accommodation.

Q

A dwelling where the liable person is a trustee in bankruptcy.

R

A pitch or mooring which is not occupied by a caravan or boat.

S

A dwelling occupied only by a person or persons aged under 18 years.

T

An unoccupied annexe (on which a separate council tax band has been placed) which cannot be let separately from the main dwelling without breaching planning conditions.

U

A dwelling occupied only by a person who is severely mentally impaired who would otherwise be liable to pay the council tax. Dwellings where the landlord or care home owner is liable to pay the council tax are not exempt.

V

An occupied dwelling which is used as the main residence of a Diplomat, who is not a British citizen.

W

An occupied annexe (on which a separate council tax band has been placed) which is used as a sole or main residence of a dependent relative of a person who is resident in the main dwelling.

Application form

Discounts and exemptions application form.