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Council tax exemptions

Exemptions - unoccupied properties

Some properties are exempt from Council Tax because of the reason that they are empty, or the circumstances of the people that live in them.

Unoccupied Property Exemptions

A - Uninhabitable or properties undergoing major repair receive a 25% discount for a maximum of 12 months

Covers a vacant dwelling which must be undergoing major work to make it habitable or undergoing structural alterations.

Download: Council Tax Exemptions Form

B - Owned by a charity (maximum 6 months)

Covers unoccupied dwellings which are owned by a body established for charitable purposes only, and, which has been empty for a period less than 6 months and was last occupied in furtherance of the objects of the charity.

Download: Council Tax General Exemption Form

C - Empty and Unfurnished - maximum 14 days

Download: Council Tax General Exemption Form

D - Left empty by someone who is now in prison (no time limit)

Covers unoccupied dwellings that would have been the sole or main residence of a person who is either the owner or tenant of the property and would have been living there if they were not in prison.

Download: Council Tax in Detention Application

E - Left empty by someone in hospital or care home (no time limit)

Covers unoccupied dwellings last occupied by a person that had this property as their sole or main residence, but now has their sole or main residence in a hospital, residential care home or nursing home.

Download: Council Tax General Exemption Form

F - Waiting for probate/letters of administration (maximum 6 months after probate or letters of administration)

Covers unoccupied dwellings whose last occupier has died. The exemption will continue whilst there is no grant of probate or letters of administration in respect of the deceased persons estate. Once grant of probate or letters of administration has been issued, the dwelling will remain exempt for a maximum of 6 months from the date of the grant.

When the estate is settled and the dwelling transferred to the beneficiary, the beneficiary becomes liable for Council Tax from the date of transfer.

Download: Council Tax General Exemption Form

G - Where occupation is prohibited by law (no time limit)

Covers unoccupied dwellings where occupation is prohibited by law, such as houses deemed unfit for human habitation or where planning restrictions bar occupation.

Download: Council Tax General Exemption Form

H - Held for occupation by a minister of religion (no time limit)

Covers an unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of office.

Download: Application for Council Tax Discount - Member of Religious Community

I - Left empty by someone receiving personal care elsewhere (other than those covered in exemption E) (no time limit)

Covers an unoccupied dwelling which was most recently the sole or main residence of an owner or tenant who now has his sole or main residence in another place other than a hospital, nursing home or residential care home, for the purpose of receiving personal care because of either old age, disablement, illness, alcohol or drug abuse or mental disorder.

Download: Council Tax General Exemption Form

J - Left empty by someone providing personal care elsewhere (no time limit)

Covers an unoccupied dwelling which was most recently the sole or main residence of an owner or tenant who now has their sole or main residence in another place in order to provide personal care. The new sole or main residence must be the same address as the person they are providing care for.

Download: Council Tax General Exemption Form

K - Left empty by student(s) who live elsewhere to study (no time limit)

Covers an unoccupied dwelling which was most recently occupied by a student(s) or by a person(s) that has become a student within 6 weeks of moving out.

Download: Application form Council Tax Discount - Student

L - In possession of mortgagee (property which has been repossessed) (no time limit)

Covers an unoccupied dwelling where a mortgagee is in possession (repossessed).

Download: Council Tax General Exemption Form or provide letter from repossession company.

Q - Left empty by someone who has been declared bankrupt (no time limit)

If the person continues to live in the dwelling after he is declared bankrupt, he will remain liable to pay Council Tax due until he either vacates or is forced to leave the property as a result of forced sale by the trustee appointed to oversee his affairs and realise his assets.

Download: Council Tax General Exemption Form or provide letter from company dealing with bankruptcy.

R - Empty caravan pitch or boat mooring (no time limit)

Covers a dwelling consisting only of a pitch, or mooring which is not occupied by a caravan or boat.

Download: Council Tax General Exemption Form

T - Unoccupied annexe that cannot be let separately (no time limit)

Covers unoccupied annexes that form part of a single dwelling including another dwelling, and where the annexe cannot be let separately to the other dwelling.

Download: Council Tax General Exemption Form

Last updated Tuesday, 10th November 2015

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