Council tax - exemptions

Some properties are exempt from Council Tax. If you own or occupy a property which is described below and your bill does not show that an exemption has been granted, please contact the Council for advice.

Unoccupied property exemptions

• Unoccupied and unfurnished for up to 6 month
• Repossessed by the lender e.g. building society
• Held for charitable purposes and unoccupied for up to 6 months
• Unoccupied while the liable person is in prison
• Unoccupied because the person who would be liable is permanently resident in hospital or in a residential care home
• Unoccupied and held for a minister of religion
• Unoccupied and probate has not been granted or has been granted for less than 6 months
• Unoccupied because the liable person is away, giving or receiving care
• Unoccupied and previously occupied by students
• Unoccupied and undergoing structural alterations or major repair (up to 12 months)
• Unoccupied and the responsibility of a bankrupt’s trustee
• Unoccupied ‘Granny Annexes’.

Occupied property exemptions

• Occupied entirely by students
• That are forces barracks and married quarters. Their occupants will contribute to the cost of local services through a special arrangement
• Where at least one liable person is a member of a visiting force
• Where all the residents are less than 18 years of age
• Where all the residents are severely mentally impaired
• Where at least one liable person is a foreign diplomat
• ‘Granny Annexes’ occupied by a qualifying relative.

These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Revenues Division for advice using the details above.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.

If your bill shows that an exemption has been given, you must tell the Council of any changes that affect your entitlement, within 21 days of the change.

Forms for downloading

• Council Tax Information Form
  Fill in this form if you wish to apply for an exemption
• Council Tax direct debit mandate
  Fill in this form if you wish to pay your Council Tax by direct debit