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Dwellings exempt from council tax

Some dwellings are exempt from council tax. If we have classified your dwelling as exempt, then your bill will have a code giving the reason and the period exempt. The classes of exemption are:

  • unoccupied dwellings needing or undergoing structural alteration or where such work was completed less than six months ago, which get a one year maximum exemption
  • unoccupied dwellings owned by a charity, which get a maximum exemption of six months
  • dwellings left empty and unfurnished, which get a maximum exemption of six months
  • dwellings left empty by a person who has gone to prison
  • dwellings left empty by a person who has moved to receive personal care in a hospital or home
  • dwellings left empty by a deceased person, where less than six months have elapsed since the grant of probate or letters of administration
  • empty dwellings where the law prohibits occupation
  • empty dwellings, which are awaiting occupation by a minister of religion
  • dwellings left empty by someone who left for personal care but are not covered by the exemption for people cared for by hospitals or homes
  • dwellings left empty by a person who has moved elsewhere to provide personal care to someone else
  • dwellings left empty by students
  • unoccupied dwellings where the mortgage lender is in possession
  • halls of residence
  • dwellings occupied wholly by students or a student and their non-student spouse who is not a British citizen and prevented from working or claiming benefits
  • forces barracks and married quarters
  • dwellings occupied by visiting forces
  • unoccupied dwellings that are the responsibility of a bankrupt's trustee
  • a pitch or mooring not occupied by a caravan or boat
  • dwellings occupied wholly by persons aged under 18
  • unoccupied dwellings forming part of another dwelling which are difficult to let separately such as a granny annexe
  • dwellings occupied wholly by a person or persons who are severely mentally impaired
  • certain dwellings occupied by diplomats
  • occupied annexes

You must tell us of any changes in circumstances that may affect your entitlement to an exemption. If you think you may qualify for an exemption, please complete the relevant council tax exemption form on My Account.

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