Exemptions for empty properties
Your property will be exempt for a limited period if it falls into one of the following classes.
||Unoccupied and owned by a charitable body. The property must have been used for the charity's objectives when last occupied. The exemption lasts for up to 6 months.|
Unoccupied because the owner has died. The exemption applies only whilst you are liable as the personal representative (executor or administrator) for the deceased. The exemption applies until probate or letters of administration are granted, and for up to 6 months afterwards - it will end earlier if the property becomes occupied, or is sold or transferred to someone else.
The time limit starts when the exemption first applies to the property. If your property stops meeting the conditions for the exemption before the time limit expires, the exemption will end early.
When your exemption ends, we will charge you 100% Council Tax for your property unless it meets the conditions for a different exemption or discount.
Your property will be exempt for as long as it is unoccupied, if it falls into one of the following classes.
||Unoccupied because the former resident is in prison (except those in prison for not paying council tax).
||Unoccupied because the former resident is a patient living in a hospital, nursing home or care home.
||Unoccupied because the law prohibits occupation.
||Unoccupied and held vacant for a minister of religion.
||Unoccupied because the former resident has moved to receive personal care.
||Unoccupied because the former resident is providing care elsewhere.
||Unoccupied because the owner is a student and is away studying.
||Unoccupied because the property has been repossessed.|
Telephone: 0300 300 8306
Please quote your Council Tax account reference in all correspondence – your account reference is 8 or 9 digits long and starts with a 4, 7 or 8. You can find it on your Council Tax bill or any letter we’ve sent about your Council Tax.