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Council tax exemptions

Council tax exemptions are shown below. If you think you may be eligible or have any questions, please contact the revenues section using the contact details on this page or on your bill.


Brief description of Class

Period of exemption


Unoccupied Dwelling Owned by a Charity           

Must be unoccupied for less than 6 months and was last occupied in furtherance of the objects of a charity.

0-6 months


Qualifying Person in Detention

Property must be unoccupied and have been the sole or main residence of the relevant person prior to detention elsewhere. Detention includes prison, hospital, etc if by Court Order or Act of Parliament.

Total period


Hospital/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 home or care home

Total period


Property left vacant by deceased person

A dwelling which has remained unoccupied since the date of death of a deceased person, for up to 6 months after probate granted provided the executors are liable for the council tax.

Total period before probate granted.

0-6 months after probate granted.


Occupation Prohibited by Law

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

Total Period


Occupied by a member of the Clergy

Unoccupied dwelling held for occupation by a minister of religion.

Total Period


Property left empty by a person receiving care

Unoccupied property where the relevant person is living (not a hospital, care home) elsewhere for the purposes of receiving care by reason of old age, disability or illness.

Total Period


Property left empty by a person providing care

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

Total Period


Dwelling left empty by students

Unoccupied dwelling owned by a student, who is residing elsewhere to undertake their studies, which was last occupied as the sole or main residence of a student.

Total period



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

Total Period


Halls of Residence and Hospitals run by Charities

Applies to halls of residence predominantly for the accommodation of students

Total Period


Dwellings Occupied by Students

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

Total Period


Ministry of Defence Properties

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

Total Period


Visiting Forces Accommodation

Applies to dwellings where at least one person liable for Council Tax is a member of a visiting force.

Total Period


Dwelling left empty by a Trustee in Bankruptcy

Unoccupied property where liable person is a trustee in bankruptcy

Total period


Caravan Pitches and Moorings

A dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat

Total Period


Under 18 Years

Occupied only by persons under 18 Years of Age

Total Period


Unoccupied Annexe

Must be part of premises which include another dwelling (or situated in the grounds) and may not be let separately from that dwelling because of a planning restriction

Total Period


Severely Mentally Impaired

Dwelling occupied only by person/s who are severely mentally impaired

Total Period



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

Total Period


Annexe occupied by a Dependant Relative

Dwellings where the occupier is related to the residents of the rest of the property and are aged 65 or over, are severely mentally impaired or are permanently disabled

Total period



You can use the following form to tell us your exemption should end Request to cancel an exemption. You will be asked to provide your council tax account number, an email address, the date the exemption is to end and the reason.

Council tax

PO Box 676

0300 1234 171

Please provide your Council Tax account reference whenever you contact us.