Properties exempt from Council Tax

Exemption from Council Tax can be applied for the following properties:

  • university accommodation, for example halls of residence
  • armed forces accommodation
  • visiting forces accommodation
  • properties left empty and owned by a charity
  • properties that have been repossessed
  • an empty caravan pitch or boat mooring
  • an empty annexe that cannot be let under planning control 
  • occupation is not allowed by law
  • occupied only by full-time students
  • occupied only by people under the age of 18
  • occupied only by people who are severely mentally impaired
  • occupied by visiting diplomats
  • an annexe lived in by an elderly or disabled relative, whose family live in the main property 
  • left empty by someone who is in prison or hospital
  • left empty by someone living in a care home
  • empty after the death of the owner while probate is obtained and up to 6 months after
  • left empty waiting to be occupied by a minister of religion
  • left empty by someone receiving personal care; not in a home or hospital 
  • left empty by someone who's moved to provide personal care
  • left empty, owned and last occupied by a student 
  • empty and the owner is bankrupt


If you'd like to apply for any of the above exemptions, please complete our form.

You will need:

  • Your Council Tax account number


If you need help applying, please call us on 0345 034 4569 and we can support you through the process.

The definitions above are shortened versions. The actual definitions are contained within the Council Tax (exempt dwellings) order 1992 as amended.

Page last updated: 24 March 2021
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