Exemptions
Occupied properties
- Occupied only by people under 18
- Occupied only by people who are severely mentally impaired
- Occupied only by full time students or student nurses
- Where the property is part of another property and a dependent relative lives in it, such as a ‘granny flat’ or annex.
Unoccupied properties
- Unfurnished properties are exempt for up to six months
- Properties owned by a charity are exempt for up to six months
- Where a property requires or is undergoing major repairs or structural alterations an exemption for up to 12 months can be claimed
- Properties property left empty by someone who is a permanent resident in hospital, residential. nursing home or in prison or detention
- Properties left empty by someone providing care for another person
- Properties which are unoccupied and the owner or leaseholder is a full-time student who last lived in the dwelling as a main home
- Properties left empty because someone has died are exempt where probate has yet to be made and for up to six months after probate has been granted
- Properties left empty because they have been repossessed or are the responsibility of a trustee in bankruptcy
- Properties left empty because occupation is not allowed by law
- Properties waiting to be occupied by a minister of religion
Further Information
For more information about discounts and exemptions, please see the leaflet 'Council Tax- A guide to your bill'
Applying for an exemption
Application forms can be found at the top of this page under Downloads and Links.
Additional forms can also be found on the Council tax - discounts page.