Council tax exemptions

Please contact customer services on 0300 100 1800 or by using our online form if you think you should be exempt from Council Tax.

Occupied property exemptions

You may be exempt from paying Council Tax if your property falls under either of these categories:

• all of the occupants are severely mentally impaired
• all of the residents are either students or under 18 years of age

Unoccupied property exemptions

Exemptions from Council Tax can be awarded to the following types of unoccupied property:

• unoccupied and unfurnished - 6 months exemption followed by 6 months 50% discount, then 10% discount
• undergoing structural repair, improvement or reconstruction - property must be unoccupied and unable to be lived in - exemption can be awarded for 12 months from the date the property was last occupied.  If circumstances remain unchanged, a 10% discount can be awarded once the exemption has ended
• the person who last lived there is now in a hospital, nursing home, or residential care
• it is on agricultural land and the last time it was occupied, it was used in connection with that land.
• the person who last lived there left because they are: receiving personal care OR providing personal care for someone because of old age, disablement, illness, alcoholism, drug addiction or mental disorder
• it was last occupied by students and they left less than 4 months ago
• it forms part of premises which include another dwelling and is difficult to let by itself
• it is situated within the grounds of another dwelling and is difficult to let by itself
• it cannot be occupied as it is prohibited by law or because of action taken under any Act of Parliament
• it is owned or tenanted by a full-time student
• it is being held by or on behalf of a religious body for a minister of religion to perform his work
• the person who last occupied it is now in prison (other than for non-payment of fines)
• the last occupier is now deceased - exemption allowed until Grant of Confirmation of the estate, then for a further 6 months after confirmation has been granted
• the property has been re-possessed
• the property is owned or tenanted by a charity - maximum period of exemption is 6 months.
• the property is a Housing Association "Trial Flat"
• the property is owned by a Registered Social Landlord and is kept unoccupied awaiting demolition
• the property is unoccupied and unfurnished and is a NEW entry in the valuation list (eg a new build)- exemption is allowed for up to 6 months from when the property is first placed on the valuation list