When the mortgagee has taken possession of a property under the terms of the mortgage and it is unoccupied, it may be exempt from council tax.
Repossession of a property does not change ownership of the property so the liability for council tax remains with the mortgagor. However, the exemption will last until the property is sold or possession is relinquished.
Please note that handing back the keys prior to legal possession by the mortgagee does not constitute repossession.
If you think your property should be exempt, please email us. Alternatively, you can contact the council tax team on 01732 876388.