Some dwellings are exempt from Council Tax. Below are examples of some of the classes of exempt property (this is not the complete list).
A dwelling that is unoccupied may be exempt from Council Tax if:
- it is owned by a charity (exempt for up to six months)
- the previous occupier now lives in a nursing home, care home or hospital
- the previous occupier has moved to give or receive personal care
- the previous occupier is in detention
- it has been repossessed under a mortgage
- it is prevented in law from being occupied
- it is the responsibility of a trustee in bankruptcy
- it is awaiting occupation by a minister of religion
- the previous occupier is deceased (exempt for up to six months after probate is granted)
- it cannot be let separately from a main dwelling (e.g. granny flats)
A dwelling that is occupied may be exempt from Council Tax if:
- all the residents are students
- all the residents are severely mentally impaired
- all the residents are under 18 years old
- it is an annexe that is occupied by an elderly or disabled relative of the occupier of the main dwelling
Full details of all exempt classes are available from the Revenues Section.
