Council tax exemptions

Some properties are exempt from council tax. The different classes of exemption are listed below.

Properties occupied by:

  • full time students (they must send us a council tax certificate from their place of study)
  • severely mentally impaired people
  • a foreign diplomat who would normally have to pay council tax
  • people who are under 18
  • members of a visiting force who would normally have to pay council tax; or
  • elderly or disabled relatives of a family who live in the main property, in certain annexes and self-contained accommodation

Unoccupied properties which:

  • are owned by a charity, are exempt for up to six months
  • are left empty by someone who has moved to receive care in a hospital or home elsewhere
  • are left empty by someone who has gone into prison
  • are left empty by someone who has moved so they can care for someone else
  • are waiting for probate to be granted, and for six months after probate is granted
  • have been repossessed
  • are the responsibility of a bankrupt's trustee
  • are waiting for a minister of religion to move in
  • are left empty by a student whose term-time address is elsewhere
  • are empty because it is against the law to live there
  • form part of another property and may not be let separately; or

A pitch or mooring that doesn't have a caravan or boat on it is also exempt.

Apply for council tax exemption