Exemption for unoccupied properties

These exemptions apply whether the properties are furnished or unfurnished:

  • owned by a charity and when last occupied used for the purposes of the charity (exempt for up to six months, 50 per cent charge thereafter)
  • empty due to a person being in prison or being detained elsewhere  
  • left empty by a patient living permanently in a hospital or a care home
  • left empty where the council tax payer has died and they were the only owner or tenant (exempt until grant of probate or letters of administration made and then for up to six months after probate/letters of administration then 100 per cent charge thereafter)
  • occupation prohibited by law
  • property held for a minister of religion for ‘work purposes’
  • person living elsewhere to receive care (care must be necessary due to old age, disablement or illness including alcohol or drug dependency)
  • person living permanently elsewhere to provide personal care
  • property left empty by a student studying elsewhere (must have been a student since leaving the property or became a student with six weeks of leaving)
  • repossessed properties
  • property left empty by a bankrupt person
  • if the property needs or is undergoing structural alterations or major repair to make it habitable
  • empty annexes which may not be let separately from another property without a breach of planning control
  • caravans and pitches, boats and moorings

Contact the council tax team

Telephone: 01732 844522