Exemptions

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.