Council Tax - Exempt Properties

• Properties wholly occupied by full-time students
• Properties occupied only by persons aged under 18 years
• Properties occupied only by the Severely Mentally Impaired
• Occupied Annexes (granny flats)
• Empty properties - Where nobody lives in a property, or it is used as a second home, there may be a liability for Council Tax, and the liable person will be the person entitled to occupy the property (usually the owner). The amount payable will be the "property element" of the tax, e.g. 50% of the charge. However, some types of empty property are EXEMPT from the tax. These are:
  • Properties built less than six months ago
  • Some properties owned by a charity (up to 6 months exemption even if furnished)
  • Properties that became vacant less than 6 months ago
  • Properties where the usual and only resident is in hospital or a car home
  • Properties where the previous resident has died and probate has not yet been granted
  • Properties where occupation is prohibited by law
  • Properties where the usual and only resident is living away, either to be cared for, or to take care of somebody else
  • Properties where the usual resident is a student living away
  • Properties which have been repossessed under a mortgage