Exempt Dwellings

Some dwellings are exempt from Council Tax. These are the classes of exempt dwellings.

A. 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.
Class D Discount - dwellings requiring or undergoing major repairs or undergoing
structural alteration.
B. Unoccupied property owned by a charity, for a period of up to six months since last occupied.  After six months a 100% charge applies.
C. Please note that from 01 April 2013, the government has replaced this exemption with a discount. This will be awarded as a local discount.
D. Unoccupied property because the person who would otherwise occupy the property is in prison.
E. Unoccupied property because the person who would otherwise occupy the property is permanently resident in hospital or a nursing home.
F. 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 apply.
G. Empty property whose occupation is prohibited by law.  This may include properties where a planning restriction on occupation applies.
H. Unoccupied property held available for use of ministers of religion from which to carry out their duties.
I. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care.
J. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care.
K. Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property.
L. Property that has been repossessed under a mortgage.
M. Student halls of residence.
N. Premises where ALL the residents are students.
O. Property owned by the Ministry of Defence and held available for occupation by serving personnel.
P. Property occupied by members of visiting forces or certain international organisations.
Q. Property left empty by a bankrupt.
R. Unused caravan pitch or boat mooring.
S. Property occupied only by people under 18 years of age.
T. Unoccupied ancillary accommodation (e.g. annexes) which may not be let separately without being in breach of planning regulations.
U. Property occupied only by people who are severely mentally impaired.
V. Property occupied by a foreign diplomat or a member of an international organisation headquartered in the U.K.
W. 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.

Family annexes

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.

For more details about annexes visit: https://www.gov.uk/government/publications/council-tax-bands-and-self-contained-units.


Application for Council Tax Annexe discount form (PDF)

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%.