Exemptions from council tax
The list below shows classes of dwellings that are exempt from Council Tax. There is a difference between those which are occupied and those which are not. Some of the exemptions are limited to a fixed period of time.
Occupied dwellings
- Severely mentally impaired
- Full time students
- School and college leavers
- Visiting forces
- The residents are under the age of 18
- The property is occupied by foreign diplomats or senior officials of international organisations
- The dwelling in question is a separate dwelling but forms part of a larger dwelling and is occupied by a dependant relative.
Unoccupied dwellings
- The dwelling is unoccupied and unfurnished
- The owner is a registered charity
- The dwelling requires or is undergoing structural alteration or repair
- Long term residents of NHS or military hospitals
- The resident has left the property to give personal care to another person
- The resident has left the property to receive personal care from another person
- Convicted or remand prisoners
- The last occupier has died
- The property has been repossessed
- The owner is a bankrupt
- Occupation is prohibited by law
- The dwelling is awaiting occupation by a Minister of Religion
- The dwelling is a pitch or mooring where there is no caravan or houseboat
- The dwelling is an annexe
- The last resident is a student
Email this pageLast modified by: Heidi Kontos on 09/08/2007