06 January 2009Some dwellings are exempt from paying Council Tax. The list outlined below broadly explains which types of properties may be exempt and where they will be exempt only for a specified length of time.
EXEMPT A - Vacant dwellings where major repair works or structural alterations are required, underway or recently complete (up to twelve months). You can download the application form for EXEMPT A by clicking on the link below:
Uninhabitable Application Form (
PDF 32K file details)
EXEMPT B - Unoccupied (and furnished) dwellings owned by a charity (up to six months).
EXEMPT C - A vacant dwelling (i.e. empty and substantially unfurnished) (up to six months).
EXEMPT D - A dwelling left unoccupied by people who are detained in prison.
EXEMPT E - An unoccupied dwelling which was previously the sole or main residence of a person who has moved into a hospital or care home.
EXEMPT F - Dwellings left unoccupied by deceased persons.
EXEMPT G - An unoccupied dwelling where the occupation is prohibited by law.
EXEMPT H - Unoccupied clergy dwellings.
EXEMPT I - An unoccupied dwelling which was previously the sole or main residence of a person who is the owner or tenant and has moved to receive personal care.
EXEMPT J - An unoccupied dwelling which was previously the sole or main residence of a person who is the owner or tenant and has moved to provide personal care to another person.
EXEMPT K - An unoccupied dwelling where the owner is a student who last lived in the dwelling as their main home.
EXEMPT L - An unoccupied dwelling that has been taken into possession by a mortgage lender.
EXEMPT M - A hall of residence provided predominantly for the accommodation of students.
EXEMPT N - A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers.
EXEMPT O - Armed forces' accommodation.
EXEMPT P - A dwelling where at least one person who would otherwise be liable has a relevant association with a Visiting Force.
EXEMPT Q - An unoccupied dwelling where the person who would otherwise be liable is a trustee in bankruptcy.
EXEMPT R - Empty caravan pitches and boat moorings.
EXEMPT S - A dwelling occupied only by a person, or persons, aged under 18.
EXEMPT T - A dwelling which forms part of a single property which includes another dwelling and may not be let separately from that dwelling, without a breach of planning control.
EXEMPT U - A dwelling occupied only by a person, or persons, who is or are severely mentally impaired who would otherwise be liable to pay council tax or only by a one or more severely mentally impaired persons and one or more students, students' foreign spouses and school and college leavers.
EXEMPT V - A dwelling in which at least one person who would otherwise be liable is a diplomat.
EXEMPT W - A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependant relative of a person who is resident in the other dwelling.
If you think your property may be exempt you should contact the Council Tax section. You have a legal duty to inform the Council of any change in circumstances which affects the exempt status of your dwelling.
