Exempt Properties

Some properties are exempt from paying the council tax. Usually this applies to an unoccupied property, for example, a property which is:

• Empty and requires structural alterations or major repair work. This exemption is limited to 1 year only
• Unoccupied and unfurnished for up to 6 months
• Owned by a charity and unoccupied for less than 6 months
• Left unoccupied by someone who has gone into prison
• Left unoccupied by someone who has gone into a nursing home or hospital
• Left empty because the previous occupier has died and probate or letters of administration are due
• Prevented by law from being occupied
• Waiting to be occupied by a minister of religion
• Left empty by someone who has moved either to receive or provide personal care
• Left empty by a student who is studying elsewhere
• Repossessed by the mortgagee
• An empty caravan pitch or boat mooring
• An empty “granny annex” that has certain planning restrictions

Sometimes a property can be exempt even when it is occupied, for example:

• Student halls of residence
• When all occupants are full time students or aged under 20 and have just left school or college
• When all occupiers are under 18 years of age
• When all occupiers are severely mentally impaired and are liable to pay the charge
• Forces barracks or married quarters
• When all occupiers are members of a visiting force
• When occupiers have diplomatic privileges or immunity
• When it is a separate home but part of another property and the occupiers are dependant relatives of the family in that property
  

If you feel this criteria may apply to you Contact us @ Council Tax and Finance