Council tax exemptions may be available if a property is:
- Unoccupied and substantially unfurnished (exempt for up to 6 months).
- Unoccupied due to someone being in prison.
- Occupied by students only.
- Occupied by care leavers only.
Other reasons for an exemption
Exemptions could also be considered on a property:
- Needing, having or has had structural repair work. The property must also be substantially unfurnished (exempt for up to 12 months)
- Unoccupied and owned by a charity (exempt for up to 6 months)
- Left unoccupied by person(s) permanently in hospital, nursing or care home
- Left unoccupied by person(s) receiving care in another place (other than a hospital, nursing or care home)
- Left unoccupied by person(s) residing and providing care elsewhere
- Unoccupied through death of resident(s) (exempt for up to 12 months after probate or letters of administration). This exemption only applies if the property has been vacant since the date the resident died.
- Occupation is prohibited by law
- Unoccupied and held for a minister of religion
- Owned by a student and is currently unoccupied. This exemption only applies if the student was the last person to live there (including with other students).
- Repossessed and unoccupied
- Halls of residence mainly used for student accommodation
- Owned by Secretary of State for Defence
- Occupied by members of visiting forces
- unoccupied and held by trustee in bankruptcy
- unoccupied caravan pitch or boat mooring
- Occupied by only person(s) under 18
- Unoccupied annexe
- Occupied only by person(s) that is severely mentally impaired
- Properties occupied by certain diplomats
