Exemptions
Some dwellings are fully exempt from council tax and some will be exempt only for a specified length of time.
Fully Exempt:
- M/N occupied entirely by students;
- P armed forces accommodation;
- S occupied only by people under the age of 18;
- U liable people who suffer from severe mental impairment;
- V Where at least one liable person is a foreign diplomat:
- W A property that is annexed to a family home and occupied by that family's elderly or disable relatives.
Exempt for a Limited Period:
- A uninhabitable or undergoing repair, rendering it uninhabitable for up to twelve months;
- B empty and owned by a charity: up to six months;
- C unoccupied and unfurnished: for up to six months;
- F left empty following the death of the resident up to six months.
Exempt while Unoccupied:
- D where the person is in detention (except for non -payment of a fine or council tax);
- E Previously occupied by a person now in permanent residential care;
- G where occupation is prohibited by law or an Act of Parliament;
- H where the property has been held for occupation by a Minister of Religion from which to perform his/her duties;
- I where the person has moved to receive personal care, whether in a hospital or home or elsewhere;
- J where the person has moved to provide personal care to another person;
- K where the owner is a student who last lived in the dwelling as their main home;
- L where the property has been repossessed;
- Q where the person is a trustee in bankruptcy;
- R where the property is a caravan pitch or boat mooring;
- T where the property is an annexe which is unable to be let separately.
The above categories are only broad descriptions of the available exemptions.
If you believe an exemption should apply to your bill, you should contact us.
Will I get a bill for an exempt dwelling?
If you own a fully exempt dwelling, you will receive a bill to let you know which valuation band the property has been placed in and what the council tax would be if it were not exempt. The exemption will be clearly shown on the bill. If the Council writes to tell you that it believes your property is exempt, but you realise that it should not be, you must contact and tell the council or you may face a penalty.
What can I do if the Council says my property is not exempt?
If the Council decides your dwelling is not exempt and you disagree, you should contact the Council saying why you think your property should be exempt. If you still disagree with the Council, you can appeal to a Valuation Tribunal. You should continue to pay your original bill while your appeal is outstanding.
