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Council Tax exemptions

Some dwellings are exempt, including:

  • properties occupied only by students

  • properties occupied only by severely mentally impaired people

  • properties occupied only by under 18 year olds

  • properties occupied by diplomats

and vacant properties which:

  • are owned by a charity (exempt for up to six months)

  • are left empty by someone who has gone into prison

  • are left empty by someone who has moved to receive personal care in a hospital or a home or elsewhere

  • are left empty by someone who has moved in order to provide personal care to another person

  • are owned by a student who last lived there

  • are waiting for probate or letters of administration to be granted (and for up to six months after), the exemption cannot be granted if the property has been occupied after the date of death for more than six weeks

  • have been repossessed

  • are the responsibility of a bankrupt's trustee

  • are empty because their occupation is forbidden by law

  • are waiting to be occupied by a minister of religion

  • are annexes of a main property which cannot be let separately for planning reasons

  • are annexes of a main property and are occupied by an elderly or disabled relative

If you think your property may be exempt, please contact us.

You think our decision is wrong

If you have applied for an exemption, and you have been advised that you are not entitled. If you think this is incorrect, you must first notify us in writing giving reasons why you are unhappy with the decision.

If you are still unhappy with our decision you can then appeal to the Valuation Tribunal Service.

You should continue to pay your Council Tax bill while your appeal is outstanding. Any overpayment will be refunded in full if your appeal is successful.