Some dwellings are exempt from Council Tax. These are the
classes of exempt dwellings.
||Uninhabitable property and
empty property undergoing structural alteration or
repairs. Please note that from 1st April 2013,
the government has abolished this exemption. We are replacing this
with a discount of 100%. This discount will apply for a
maximum period of 12 months (as long as the property remains empty
and unfurnished). After 12 months a 100% charge applies.
||Unoccupied property owned by a charity, for a period of up to
six months since last occupied. After six months a 100%
||Empty property for
a period of currently up to six months since the last
occupation (as long as it remains empty and
unfurnished). Please note that from 01 April 2013, the government
has abolished this exemption. We are replacing this with a discount
of 50%. After six months a 100% charge applies. Newly built
properties will receive a 100% discount for 3 months, after which
they will be liable for a 50% charge for the next 3 months, and
then on expiry of that, a full charge. This will be awarded as a
because the person who would otherwise occupy the property is in
because the person who would otherwise occupy the property is
permanently resident in hospital or a nursing
||Unoccupied property where probate or letters of administration
have not yet been granted, and for a period of up to six months
after the date such grant is made. A 100% charge will then
||Empty property whose occupation is prohibited by law.
This may include properties where a planning restriction on
||Unoccupied property held available for use of ministers of
religion from which to carry out their duties.
the person subject to the tax has their sole or main residence
elsewhere in order to receive care.
||Unoccupied because the person
subject to the tax has their sole or main residence elsewhere in
order to provide care.
||Unoccupied, where the person subject to the tax is a student
and has been since he/she last occupied the property.
||Property that has been repossessed under a mortgage.
||Student halls of residence.
||Premises where ALL
the residents are students.
||Property owned by the Ministry of Defence and held available
for occupation by serving personnel.
||Property occupied by members of visiting forces or certain
||Property left empty by a bankrupt.
||Unused caravan pitch or boat mooring.
||Property occupied only by
people under 18 years of age.
accommodation (e.g. annexes) which may not be let
separately without being in breach of planning regulations.
||Property occupied only by
people who are severely mentally impaired.
||Property occupied by a foreign diplomat or a member of an
international organisation headquartered in the U.K.
||Any part of a
property e.g. an annex, which is occupied by a dependant
relative of the family in the other part of the
building where the relative is either over 65, severely mentally
impaired, or substantially and permanently disabled.
This list is a summary for guidance only. If you believe your
property may qualify contact us.
From 1 April 2014, a new Council Tax discount
of 50% is being introduced for family annexes.
If you currently have an annexe which is lived
in by a family member you can receive a 50% Council Tax discount on
the annexe from 1 April 2014.
The new discount is not based on occupation or
furniture but on use of the annexe by the resident of the main
building or occupation by a family member. If a non family member
occupies an annexe the discount will not apply.
Long term empty premium
From 1st April 2013 all properties (apart from some
unoccupied annexes or job related Ministry of Defence
accommodation) which have been unoccupied and unfurnished for more
than 2 years will be liable to pay 150%. The 2 years can have
started before 1st April 2013. If at 1st
April 2013, the property has not been empty and unfurnished for 2
years, the charge will be 100% until the 2 years expires, when it
will become a charge of 150%.