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Council tax and business rates
Council tax explanatory notes : Exempt Dwellings
Some unoccupied dwellings are exempt from the council tax including properties which :
- A : are unfurnished and require or are undergoing major repair works or structural alterations (exempt for up to six months following substantial completion of these works, or for a maximum period of twelve months);
- B : are owned by a charity (exempt for up to six months from the date the property became unoccupied);
- C : a) are unfurnished (exempt for up to six months
from the date the property became unfurnished); or
b) are caravans or boats (exempt for up to six months); - D : are left empty and which would otherwise be occupied by someone who has gone to prison; or has been detained under the Mental Health Act 1983 or Immigration Act 1971.
- E : are left unoccupied by someone who has moved to receive personal care in a hospital, residential care home, nursing home or hostel;
- F : forms part of the estate of a deceased person (exempt for up to six months following grant of probate or letters of administration - subject to certain restrictions);
- G : are unoccupied because occupation is prohibited by law;
- H : are waiting to be occupied by a minister of religion;
- I : are left unoccupied by someone who has moved to receive personal care in another place (not a hospital, care home, independent hospital or hostel);
- J : are left unoccupied by someone who has moved to provide personal care to a person in another place (not a hospital, home or hostel);
- K : would otherwise be occupied only by students whose term-time addresses are elsewhere;
- L : have been repossessed;
- Q : are the responsibility of a bankrupt's trustee;
- R : consist of a pitch or mooring which is not occupied by a caravan or boat;
- T : unoccupied annexes which are difficult to let separately.
Some occupied dwellings are exempt including a property which :
- M : is a dwelling comprising of a hall of residence provided for the accommodation of students;
- N : a) is a dwelling (other than a hall of residence)
which is occupied wholly by students; or
b) is wholly occupied by students and their non-British spouses or dependants whose entry visa prevents them from taking paid employment or from claiming benefits; - O : is a dwelling owned by the Secretary of State held for the occupation of armed forces (other than visiting forces);
- P : is a dwelling held for the occupation of members of visiting forces or their dependants (non-British citizens);
- S : is a dwelling wholly occupied by persons under the age of 18 years;
- U : a) is a dwelling wholly occupied by persons
who are severely mentally impaired;
or
b) is a dwelling wholly occupied by persons who are severely mentally impaired together with persons who are students. - V : is a dwelling which is the main residence, in the UK, of a diplomat, member of certain organisations or their non-British spouse;
- W : is an annexe or self contained part of a dwelling occupied by an elderly or disabled relative of the residents living in the rest of the property.
If you think your property may be exempt you should contact the local taxation office. If your bill shows that an exemption has been granted, you must let the council know of any change of circumstances, which may effect your entitlement, within 21 days of that change.
