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.