Council Tax exemptions

Guidance on which properties are eligible for a Council Tax exemption.

Some properties may be entitled to an exemption, which means no Council Tax is payable.  The different types of exemptions are as follows.

Occupied properties

  • all residents are under the age of 18 
  • all residents are full-time students
  • all residents are severely mentally impaired 

Unoccupied properties

  • the owner or tenant has died
  • the owner or tenant is in prison
  • the owner or tenant is a long-term hospital in-patient
  • the owner or tenant lives in a nursing home, care home or certain type of hostel
  • the owner is a student in the UK who is living elsewhere for their studies
  • the owner has been made bankrupt and the property is in the hands of the trustees in bankruptcy
  • the owner or tenant has moved out in order to provide personal care for another person or to receive personal care themselves
  • it is a self-contained unit that forms part of a larger property and the occupier is a dependent relative of the person living in the other part of the property
  • the property is an annex that cannot be let separately from the main property because of planning restrictions
  • the property is an empty caravan pitch or houseboat mooring
  • occupation of the property is prohibited by law 
  • the property is in the hands of the executor or administrator of the estate (either probate has yet to be granted or it is less than six months since probate was granted)
  • the property has been repossessed by the mortgage lender
  • the property is owned by a charity and has been empty for less than six months

Other exemptions

  • one of the residents is a foreign diplomat, a member of a visiting armed force or a member of an international headquarters, such as NATO
  • the property is armed forces accommodation owned by the Secretary of State for Defence
  • the property is waiting to be occupied by a minister of religion

To apply

Complete the online exemption form.

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