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Council Tax - Exempt Property
This section tells you about properties that are exempt from Council Tax.
Some properties are exempt from Council Tax. These include:
Empty properties which:
- have been empty and unfurnished for less than six months. Following this the full tax becomes due unless another exemption applies. This exemption will no longer exist after 1 April 2013. See Changes for 2013.
- are owned by a charity (exempt for up to 6 months).
- require or are undergoing major repair works to make them habitable, or where structural alterations are taking place which are not complete (This exemption is time limited to 12 months after the exemption commences or 6 months after work was completed, whichever is the sooner). This exemption will no longer exist after 1 April 2013. See Changes for 2013.
- are left empty by someone who has gone into prison, hospital, a nursing home or residential home.
- are left empty because either probate or letters of administration are awaited, or less than 6 months have elapsed since they were granted.
- are prohibited by law from being occupied.
- are empty awaiting occupation by a minister of religion.
- are under the possession of the mortgage under the terms of the mortgage.
- are unoccupied because the resident is providing/receiving care elsewhere (NOTE special rules apply and further information will be supplied on request).
- are owned by the Secretary of State for Defence for the purposes of armed forces accommodation.
- are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy.
- is an unoccupied annex which cannot be let separately, because it is part of the main dwelling and where its letting is restricted under planning regulations.
Occupied properties where:
- all the residents are qualifying students.
- they are occupied solely by a severely mentally impaired person/s.
- they are occupied by a student and where the spouse of a student is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefits.
- they are annexes, to other dwellings, solely occupied by dependant relatives of the Council Taxpayer resident in the other dwelling.
Exemptions are reviewed regularly. Please remember if you currently receive an exemption and your circumstances change you must inform the Council Tax Section immediately.
If you want more information about exemptions, contact the Council Tax office.