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Exempt properties

Some types of properties are exempt from paying Council Tax.

You can apply online for your property to be exempt from Council Tax if it falls into one of these categories. You'll need to provide evidence and tell us immediately if your circumstances change. All exemptions are reviewed each year.

Unoccupied properties:

  • owned by a charity (maximum of six months exemption)
  • where the owner/leaseholder is serving a prison sentence or is detained under the Mental Health Act 1983
  • where the owner/leaseholder is permanently living in a care home or hospital
  • where the owner/leaseholder has died and probate has not been granted (a further six months is applied from the date of the grant of probate)
  • which are prohibited by law from being occupied
  • held for the use of a minister of religion
  • where the owner/leaseholder is living elsewhere to receive care (excluding a care home or hospital)
  • where the owner/leaseholder is living elsewhere to provide care to another person
  • where the owner/leaseholder is a qualifying student living elsewhere
  • where the owner/leaseholder was made bankrupt and the trustee is now responsible.

Other properties eligible for exemption:

  • an occupied property where all the occupants are qualifying students
  • a property occupied solely by people who are severely mentally impaired
  • an occupied property where all the residents are under 18
  • an annexe occupied by an over 65, or a person with a disability or severe mental impairment who is dependent on the relatives living in the other part of the property
  • an annexe of an unoccupied property which cannot be let separately to the main house
  • halls of residence predominantly occupied by students
  • Armed Forces accommodation owned by the Ministry of Defence
  • a property occupied by a member of a visiting force
  • a property occupied by persons with diplomatic privilege or immunity.
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