Council tax exemptions
An exemption means that you do not need to pay council tax.
Properties exempt from council tax include properties that are only occupied by:
- people who are severely mentally impaired
- under 18s
- a dependant relative living in an annexe
Council tax is still charged on properties that are unoccupied, unfurnished or undergoing major works.
The exceptions to this are properties:
- that are waiting for probate to be granted
- where the person has moved to receive care in hospital or a care home (long-term patient)
- owned by a charity (exempt for 6 months)
- where probate has been granted (exempt for 6 months)
- where the person has been sent to prison (person in detention)
- where the person has moved to provide care to another person
- are empty due to planning restrictions or legal reasons
- waiting to be occupied by a minister of religion
- left empty by a student owner
- that have been repossessed
The above are only broad descriptions of some of the council tax exemptions available.
To find out about charges for empty properties, check our council tax charges and bands page.
Apply for a council tax exemption
To apply for an exemption, some of the above require a full application form to be completed to ensure the full criteria are met. You can download an application from this page and print it off. If you do not have printer, you can visit your nearest library or one of our One Stop Shops.
When your application form is completed, you can:
- scan and email it to email@example.com
- post it to us using the address in the contact box on this page
- hand in your application at one of our One Stop Shops
For exemptions that do not have a specific application form, use the details in the contact box on this page to apply, explaining which exemption you think you qualify for.
You must continue to pay your council tax until any exemption is granted.
If you do not agree with our decision about an exemption you can appeal to us in writing using the details in the contact box on this page.
Let us know about a change
Contact us if your circumstances change. You could be fined if you do not let us know.