Council Tax exemptions

Some properties are exempt from Council Tax. Both occupied and unoccupied properties may be Council Tax exempt whether they are finished or not.

Unoccupied dwelling owned by charity

Must be unoccupied for less than six months and was last occupied in furtherance of the objects of the Charity.

Qualifying person in detention

Property must be unoccupied (may be furnished) and have been his/her sole or main residence prior to the liable person being detained elsewhere.

Detention includes prison, hospital, etc, if by Court Order or Act of Parliament (eg Mental Health Act etc).

Hospital or care home patients

Unoccupied dwelling which was previously the sole or main residence of a qualifying person who now has his sole or main residence in a hospital, nursing or care home.

Property vacant on death

Unoccupied property where the person is only liable in his/her capacity as a personal representative of a deceased person and no grant of probate has been made or it is less than six months since probate was granted.

Properties where occupation is prohibited

Property where occupation is prohibited by law or action of a public authority.

Clergy dwellings

Unoccupied dwelling held for occupation by a Minister of Religion.

Receiving care

Unoccupied property where the liable person is living elsewhere (not a hospital etc) for the purpose of receiving care by reasons of old age, disability, illness etc

Providing care

Unoccupied property where the liable person is living elsewhere for the purpose of providing personal care for persons suffering from old age, disability, illness etc

Dwelling left unoccupied by students

Unoccupied dwelling which was last occupied as the sole or main residence of a student* (Liable person may have become a student within six weeks prior to date of vacation).

*Students must satisfy discount disregard criteria and written application may be required. Special rules apply to spouses of students who are not British citizens.


Unoccupied property where the person liable is the mortgagor and the mortgagee is in possession.

Halls of residence and hospitals run by charities

Applies to Halls of Residence provided predominantly for the accommodation of students.

Dwellings occupied only by students

Properties occupied by one or more residents all of whom are students.

NB Students must satisfy discount disregard criteria and written application may be required.

Exemption is extended to some school leavers - further details on request.

MOD properties

Applies to dwellings owned by Ministry of Defence for Armed Forces accommodation. May be occupied.

Visiting forces accommodation

Applied to dwellings where at least one person liable to pay the Council Tax is a member of visiting force, eg the property is exempt if the liable persons are a visiting serviceman and his British wife.

Dwellings left empty by bankrupts

Unoccupied property where person liable is a trustee in bankruptcy.

Caravan pitches and moorings

A dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat (from 1/4/94 only).

Under 18s from 1 April 1995 only

Occupied ONLY by people under 18 years of age.

An annex which is unoccupied from 1 April 1995 only

Must be part of premises which include another dwelling (or situated in the grounds of dwelling) and is difficult to let separately from that dwelling.

Severely mentally impaired

Dwelling occupied ONLY by a person who is/are severely mentally impaired (OR by a severely mentally impaired person together with a student).

Diplomats from 1 April 1997 only

Dwelling occupied by at least one person who is a Diplomat and is not a British Citizen.

Annex occupied by a dependant relative

Dwellings where the occupier is related to the residents of the rest of the property who are aged 65 or more or are severely mentally impaired or permanently disabled.