Properties exempt from Council Tax

Some properties are exempt from Council Tax. If a property is exempt, you do not need to pay Council Tax for it.

Some empty properties are exempt from paying Council Tax, including:

• properties owned by a charity (exempt for up to six months)
• properties left empty by someone who has gone to prison
• properties left empty by someone who has moved to get care in hospital or a care home
• properties left empty by someone who has moved to provide care for someone else
• properties that are waiting for probate or letters of administration to be granted (and for up to six months after)
• properties that are empty because they cannot be lived in by law
• properties that are waiting to be occupied by a minister of religion
• properties left empty by students
• repossessed properties
• properties that are the responsibility of a bankrupt person’s trustee
• unoccupied caravan pitches and boat moorings
• properties that can’t be let separately from another property

Moving into a care home

A property can become exempt from Council Tax when all occupants have moved into a care home on a permanent basis. All of the following must apply:

• all residents at the address must have moved into a care home
• the move must be permanent (not temporary)
• the property must be unoccupied as a result

To apply, you will need to confirm the date of vacation, the address of the care home and confirmation from the care home of the date of occupancy and that the move is permanent.

Some occupied properties are exempt from paying Council Tax, including:

• student halls of residence
• properties only lived in by students – your course must be at least 21 hours a week over at least 24 weeks of the year
• armed forces accommodation
• properties that visiting armed forces live in
• properties only occupied by people under 18
• properties only occupied by people who are severely mentally impaired
• properties only occupied by foreign diplomats
• annexes lived in by an elderly and mentally impaired or disabled relative
• any other relative living in a self-contained annexe (entitled to a 50% reduction in their Council Tax bill)