Council Tax Exemptions
Dwellings that are unoccupied but
meet the criteria listed below are exempt from the council tax. You
may click on any class for more details:
Vacant dwellings requiring, or
subject to, major repairs or structural
alterations
The exemption is valid for whichever
is the lesser of 12 months from the day the dwelling became
vacant
or 6 months after the repairs or structural works are substantially
completed.
Owned by a
charity
The dwelling must be unoccupied,
owned by a charity, and
when last occupied was occupied for the purpose of the charity. The
exemption is valid for up to 6 months after the last person vacated
and the '6 weeks'
rule applies.
Newly erected and vacant
dwellings
An existing dwelling that is
vacant
will be exempt for whichever is the sooner of 6 months from the
date it became vacant or the date it ceases to be vacant. The
'6 weeks' rule
applies during the period of exemption. The position of a newly
erected or converted dwelling is the same except that a 'completion notice' is
served on the relevant person stating the date on which the
building is deemed to be completed and from which the exemption
will apply.
Dwelling left empty by a person detained
elsewhere
The dwelling must be unoccupied and
have been the liable person's sole or main residence immediately prior to
them being detained. The liable person must be detained by a court,
remanded in custody or detained under military law. An exemption
will be invalidated if the person is in prison for non-payment of a
fine or council tax. The exemption will remain valid for the whole
period the circumstances exist.
Dwelling left empty by a person
living in a hospital or care home
The dwelling must be unoccupied and
have been the liable person's sole or main residence immediately prior to
them becoming resident in the hospital, residential care home, nursing
home, or mental nursing home. They must be in the
hospital or home to receive 'care or treatment' and the exemption
remains valid for the whole period the circumstances exist.
Owner is the 'personal representative' of
a deceased person
The exemption occurs if the
dwelling is unoccupied and the deceased person was the owner
and liable person immediately prior to their death. By law all
property, if not owned by an operating company, must at all times
be owned by a living person. Therefore at the instant of a persons
death ownership of their property is temporarily transferred to a
person known as the personal representative of the deceased person,
usually the executor of the deceased persons estate. When probate
is awarded the ownership transfers to the beneficiary of the will.
The exemption is valid whilst the deceased persons personal
representative is the owner and during any period for up to 6
months after probate is awarded if the property remains unoccupied.
The '6 weeks'
rule applies for the period after probate.
Occupation prohibited by
law
The dwelling is unoccupied and
re-occupation is prohibited by statute or by actions taken to
compulsorily acquire the property. The exemption remains valid
throughout entire period the re-occupation is prohibited.
Contractual prohibitions between landlord and tenant that prohibit
occupation do not qualify.
Dwelling held empty for occupation by a minister of
religion
The dwelling must be unoccupied,
held for the minister to perform his duties from. The denomination
of the minister and the last use and current ownership are not
relevant. The exemption is valid throughout entire period position
exists.
Left
empty by a person needing personal care
The dwelling must be unoccupied and
have been the owner's sole or main residence before they moved to
where they are now. The owner must now reside elsewhere other than
a hospital or nursing home in order to receive personal care and
have been in that place for the whole of the period since they left
the dwelling. The personal care must be because of old age,
disablement, illness, past or present alcohol or drug dependence,
or past or present mental disorder. The exemption will remain valid
for the whole period the circumstances exist.
Left empty by a person providing personal
care
The dwelling must be unoccupied and
the owner reside somewhere else in order to provide personal care
to another person. The dwelling must have been the owners sole or
main residence prior to them moving to where they are now and the
place the owner now lives need not be the same as the place the
person receiving the care lives but it must be a place from which
the care can be better provided. The owner must have had their
residence in that place since they left the dwelling and the
exemption will remain valid for the whole period the circumstances
exist.
Left unoccupied by a
student(s)
- The dwelling must be unoccupied and last occupied by students only. One of the
students was the liable person and a student at the time they
vacated, or became one within 6 weeks of vacating. The exemption
remains valid throughout the entire period that the situation
exists.
The mortgagee is the lender of a
loan secured by the dwelling, the owner of the dwelling is the
person who received the loan, and the owner was the liable person
immediately prior to the mortgagee taking possession in default of
the loan. The dwelling must be unoccupied and the exemption remains valid
until possession is relinquished or property sold or let.
Owner is a
bankrupt
The owner of the unoccupied
dwelling is a bankrupt and the exemption applies even if the owner
is jointly liable with another person. The exemption remains valid
throughout entire period the situation exists.
Vacated
Caravan Pitches and Boat Moorings
Any pitch or mooring that is not
occupied by a caravan or boat is exempt for the whole of the time
they are unoccupied. The exemption ceases immediately they become
occupied.
Unoccupied
annexe to an occupied dwelling
An unoccupied and
separate dwelling in a main dwelling (usually descriptively called
a 'granny flat') but one that cannot be separately let from the
main dwelling. The exemption will be valid throughout entire period
situation exists.
Dwellings that are occupied but
meet the criteria listed below are exempt from the council tax. You
may click on any class for more details.
The Halls must be owned or managed
by a prescribed educational establishment as
accommodation predominantly for students and the fact that tutors
use some accommodation does not invalidate the exemption.
Accommodation provided for student nurses does not qualify for the
exemption but accommodation for students of nursing courses at a
prescribed educational establishment does.
Occupied
only by students, school or college leavers or certain spouses or
dependants
The dwelling must be occupied only
by students or
school leavers
and only as term-time accommodation. The exemption continues during
periods of academic vacations if the liable person continues to
hold the freehold or leasehold interest and intends to return after
the vacation. Occupation by student nurses does not qualify for the
exemption but occupation by students of University or higher
education nursing courses does.
UK armed
forces accommodation
The accommodation includes barracks
and other property, no matter where located, used for purpose of
armed forces accommodation and owned by Secretary of State for
Defence.
Members and
dependants of visiting forces
The liable person is a member or
dependant of a visiting force to which the Visiting Forces Act
1952 applies.
Occupied
only by persons aged under 18 years of age
By law a person under 18 years of
age cannot hold a legal interest in property and where all the
residents of a dwelling are under 18 the owner would be the liable
person under the 'hierarchy of liability' rules. Where an owner
would be liable in these circumstances the dwelling is prescribed
to be exempt.
Occupied only by the severely mentally
impaired
A dwelling will be exempt
whilst the only residents are persons who are severely mentally
impaired and would, but for the exemption, be liable for
Council Tax.
A person
with a diplomatic or other immunity
The dwelling is occupied by at
least one person who is a diplomat
or has diplomatic immunity.
An annexe is defined as a part of
a larger property that includes a main dwelling. The exemption will
be valid whilst a
dependant relative of the liable person of the
main dwelling occupies the annexe.