Council Tax Exemptions

Council Tax exemptions broadly fall into four categories, briefly described below: - 

• is unoccupied and unfurnished, this includes newly built homes; or
• was uninhabitable and major structural alterations/repairs have been completed; or
• was part of the estate of a person who has died and probate has been granted; or
• is unoccupied but owned and last occupied by a charity

• uninhabitable because it needs or is having major works or structural alterations to make it liveable

3.      A property which is lived in is exempt if it is occupied:

• entirely by full-time students; or
• only by people aged under 18; or
• only by one or more severely mentally impaired persons (unless the landlord or care home owner is liable for the council tax); or
• by a dependant relative who resides in a self-contained annex, e.g. a granny flat

4.     A property is exempt while it remains unoccupied, if it is:

• a dwelling left empty by a person who has died this applies until probate is granted; or
• a dwelling left empty by a person who has moved to receive or provide personal care; or
• a repossessed dwelling; or
• an annex which cannot be let separately from the main property without breaching planning conditions

If you think your property should be exempt please contact the Council Tax office.

Application Forms

Uninhabitable Exemption (pdf)

Self-Contained Annex (pdf)

Notification of Death Form (pdf)

In some cases you will be asked for documentary evidence, e.g. students must provide a certificate from their college or university.  In other cases it may be necessary for our Inspector to visit the property, e.g. where it is uninhabitable.

All exemptions are reviewed at least once a year, either in writing or by personal visit by one of our Inspectors, who carry full identification.

If you are exempt you must tell us if your circumstances change.  If you do not do this within 21 days of the change you may have to pay a penalty of £50.