What is this exemption for?

A property that is left empty because the occupant is detained (for example, in prison) will usually be exempt from Council Tax.

How do I qualify for this exemption?

An exemption will apply if the usual occupier is detained:

  • detained in a prison, a hospital or any other place under a court order.
  • detained under immigration controls.
  • detained under the mental health acts.
  • a member of the armed forces detained in accordance with armed forces legislation.

This exemption doesn't apply if a person is in police custody before their first court appearance or they are detained for non-payment of Council Tax or a fine.

What evidence is required?
If the person is detained under the Mental Health Act 1984 please provide evidence of this to us.
What is this exemption for?

A furnished but unoccupied property may be exempt from Council Tax if the former resident is a patient in a care home or hospital.

How do I qualify for this exemption?

The exemption applies if the:

  • owner or tenant of the property has their sole or main residence in a hospital or residential care home, nursing home or hostel in which they are receiving care or treatment
  • unoccupied dwelling was previously the sole or main residence of the absent person
  • absent person has been absent for the entire period since last living in the unoccupied property.
What evidence is required?
Please provide evidence of moving from main residence and document from place of care confirming residence.
What is this exemption for?
A property that is unoccupied is exempt if the person who was liable for Council Tax has died and the property has remained unoccupied since the date of death. It doesn't need to be unfurnished.
Duration of exemption

The exemption is awarded indefinitely providing the property has been unoccupied since the occupier's death and no grant of probate or letters of administration have been made.

The exemption ceases six months after probate or letters of administration have been granted or in one of the following situations:

  • it's passed to a beneficiary
  • it becomes occupied or has been sold.
How do I qualify for this exemption?
What evidence is required?
What is this exemption for?
A property where occupation is prohibited by law (for example, where a planning condition prevents occupancy) is exempt from Council Tax.
What is this exemption for?
An unoccupied property that is held for a minister of religion is exempt from Council Tax. The exemption applies to a property held for a minister of any religious denomination as a residence from which to perform the duties of their office.
How do I qualify for this exemption?
You must provide a letter from the diocese or relevant body confirming that the property is being held empty for occupation by a minister of religion. The letter must include details on what duties will be performed from the property.
What evidence is required?
What is this exemption for?
An unoccupied property where the usual occupant has gone to live with someone else to receive care or has entered an institution not regarded as a care home or hospital is exempt from Council Tax.
How do I qualify for this exemption?

To be eligible for the exemption, the person must be living elsewhere to receive personal care due to one of the following:

  • old age
  • disablement
  • illness
  • alcohol or drug dependence
  • mental disorder.

The unoccupied dwelling must previously have been the sole or main residence of the absent person.

The absent person must also have been absent for the entire period since last living in the property.

What evidence is required?
What is this exemption for?
A property that is empty because the owner or tenant moved to care for someone else is exempt from Council Tax.
How do I qualify for this exemption?

The person in receipt of the care must be in need of this care due to one of the following:

  • old age
  • disablement
  • illness
  • past or present alcohol or drug dependence
  • past or present mental disorder.

The carer must be better able to provide the care at their new home rather than from the exempt property, but they don't need to be living in the same dwelling as the person receiving care.

The carer must have been absent for the entire relevant period from the empty property and the unoccupied dwelling must previously have been their sole or main residence.

What evidence is required?
What is this exemption for?

A property that is unoccupied because the mortgage provider has taken possession of it is exempt from Council Tax.

If the property is still occupied when the mortgage provider takes possession, the exemption doesn't apply until the property is empty.

The exemption continues until the property is sold or the mortgage provider gives up the property.

How do I qualify for this exemption?
What evidence is required?
What is this exemption for?

An unoccupied property dwelling is exempt indefinitely where the liable Council Tax payer has been made bankrupt and liability would fall to a trustee in bankruptcy.

The property may be furnished or unfurnished.

How do I qualify for this exemption?

You need to provide evidence that a bankruptcy order has been made with your application.

What evidence is required?

You need to provide evidence that a bankruptcy order has been made with your application.

What is this exemption for?

A property is exempt from Council Tax if the person who would otherwise have been liable is either of the following:

  • a member of a visiting force from a country to which the Visiting Forces Act 1952 applies
  • a member of a civilian component of the force.

A dependant of a member is also exempt, providing that the dependant is neither a British citizen nor ordinarily resident in the United Kingdom.

A property owned or rented by a person who is a member of a visiting force is exempt even if other people live in the property who don't have such an association.

The exemption doesn't apply if the person associated with the visiting force isn't the person liable for paying Council Tax.

How do I qualify for this exemption?
What evidence is required?
What is this exemption for?

A mooring that is not occupied by a boat or a caravan pitch that is not occupied by a caravan may be eligible for an exemption.

The exemption will cease as soon as a boat or caravan is moved to the mooring or pitch.

How do I qualify for this exemption?
What evidence is required?
What is this exemption for?

A property occupied only by a person or people under the age of 18 is exempt from Council Tax.

How do I qualify for this exemption?
What evidence is required?
You need to provide a copy of the birth certificates of every resident in the house with your application.
What is this exemption for?

An exemption may apply to a dwelling that is an annexe to, or within the grounds of, the main dwelling.

The annexe must be unoccupied and may not be let separately from the main property without contravening planning consent. An example of such a dwelling would be a 'granny annexe'.

How do I qualify for this exemption?
What evidence is required?
You need to provide a copy of any planning restriction with your application.
What is this exemption for?

A property is exempt from Council Tax if it is the main residence in the UK of at least one person who has privileges and immunities conferred by one of the following acts or orders:

  • Diplomatic Privileges Act 1964
  • Commonwealth Secretariat Act 1996
  • Consular Relations Act 1968
  • Commonwealth Countries and Republic of Ireland order 1985
  • International Organisations Act 1968
  • Hong Kong Economic Trade Act 1996.

The person must not be any of the following:

  • a British subject
  • a British citizen
  • a British Territories citizen
  • a British National (overseas) or a British Overseas Citizen
  • a British protected person
  • a permanent resident in the United Kingdom.
How do I qualify for this exemption?
What evidence is required?
You need to provide evidence showing diplomatic status
What is this exemption for?

A dwelling is exempt from Council Tax if:

  • it forms part of a single property including at least one other dwelling
  • and it is the sole or main residence of a dependant relative of a person who is resident in that other dwelling (or one of those other dwellings).

A dependant relative is a relative who is aged 65 or one of the following:

  • severely mentally impaired (within the meaning of Schedule one of the Local Government Finance Act 1992)
  • substantially and permanently disabled.
How do I qualify for this exemption?
What evidence is required?
You need to provide proof of age, proof of mental impairment or proof of disability