Council Tax exemptions new

A property is exempt when it is:

• Unoccupied, and 
• Owned by a charity, and
• Last occupied by the charity to help fulfil its objectives

The exemption can last for up to six months, as long as all the above the conditions apply during that time.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application. You must tell us about any changes that would mean that the property is no longer exempt.

For example if someone moves into the property for more than six weeks, or the charity sells it.

If anyone occupies the property for a period of less than six weeks, their stay is ignored for Council tax purposes.

A home is exempt when it is

• Unoccupied, and
• The tenants or owners are in detention, and
• The tenants or owners previously lived in the home or would live there if they were not detained.

People in detention are:

• Held in prison, hospital or elsewhere by order of a court, or
• Detained before deportation (Immigration Act 1971);
• Detained under the Mental Health Act 1983;
• Detained under the Army Act 1955, Air Force Act 1955 or Naval Discipline Act 1957.

A home is not exempt if the tenants or owners are serving a sentence for not paying fines or Council Tax.

The exemption lasts for as long as the property remains empty and the tenants or owners are detained.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so. You may also be asked to provide evidence to support your application.

You must tell us about any changes that would mean that the property is no longer exempt. For example if the prisoner is released, or someone moves into the property or it is sold or leased to someone else.

A home is exempt when:

• it is unoccupied, and
• it was previously lived in by the tenants or owners as their main home, and
• the tenants or owners are now living in a hospital, nursing or care home

This does not include people who spend only short periods in a hospital or care home and intend to return home. The hospital, nursing or care home must be their main home.

Hospitals

A hospital is:

• Recognised by the National Health Service, including NHS Trust hospitals, or
• A military, air force or naval establishment where treatment is subject to military / air force law or the Naval Discipline Act 1957

Homes

Homes must provide care and/or treatment on the premises. They must be:

• A care home providing residential accommodation, or
• A home provided by the Abbeyfield Society or connected body, or
• A residential nursing home, or
• A residential mental nursing home, or
• A residential hostel providing personal care for people who are elderly, disabled or who suffer from alcohol or drug dependence or mental disorder, or
• A bail or probation hostel

The exemption will last for as long as the circumstances remain the same.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so. You may also be asked to provide evidence to support your application.

You must tell us about any changes that would mean the property is no longer exempt, for example if the person moves back home, or someone else moves in or the property is sold.

A home is exempt when:

• The last person to live in the property has died, and
• The deceased was the sole owner/tenant of the property, and
• It has remained unoccupied since the date of death, and
• The deceased had a freehold or leasehold interest in the home for more than six months, or
• The deceased was a tenant and the executor is still liable for rent

The property will remain exempt for as long as the circumstances remain the same and, providing ownership has not changed, can continue for up to six months after the grant of probate or letters of administration.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so. You may also be asked to provide evidence to support your application.

You should tell us when probate or the letters of administration or probate have been granted. You should also tell us of any changes that mean that the property is no longer exempt. For example, if someone moves into the property, the property is sold, or ownership changes.

A property is exempt when:

• It is unoccupied because by law it is not allowed to be lived in, or
• It is unoccupied because of action being taken by a public body to buy it or to stop anyone living in it

If the home is lived in illegally, for example by squatters, it will no longer be exempt. The illegal residents will be charged Council Tax.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A property is exempt when:

• It is unoccupied, and
• It is being held for a practicing minister of religion to live in, and
• The minister will perform his or her duties from the property

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A property is exempt when:

• It is unoccupied, and
• Was the main home of the last tenants or owners, and
• The last tenants or owners are living somewhere else to receive personal care, but not in a hospital or nursing home, and
• The care is needed because of old age, disablement, illness, alcohol or drug dependence or mental problems, and
• The last tenants or owners have been receiving this care for the whole time since moving out of the property

The property will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so. 

You may also be asked to provide evidence to support your application.

A home is exempt when:

• It is unoccupied; and
• Was the last tenants or owners main home, and
• The tenants or owners are living elsewhere to provide personal care for someone, and
• The care is needed because of old age, disablement, illness, alcohol or drug dependence or mental problems; and
• The tenants or owners have been providing care for the whole time since moving out of the property

A property is not exempt if it has been left empty by someone who has moved out for only a short time to provide care.

The property will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A property is exempt when:

• It is unoccupied, and
• The owners are students, or will be students within six weeks of leaving the home, and are living somewhere else because of their studies, and
• It was last lived in only by one or more students as their main home

In this case, the ‘owner’ includes people who have a freehold or leasehold interest lasting at least six months.

The student or students must be in one of the following groups.

Group 1 - Students under 20

Students are under 20 years old, and doing a course of further education such as:

• A Levels
• Ordinary National Certificate (ONC) or Ordinary National Diploma (OND)

Courses must:

• Be at least 3 months long
• Involve at least 12 hours instruction, tuition or supervised study per week
• Not be a correspondence course
• Not be taken as a consequence of their job
• Not be an evening class

Group 2- Full-time students

Students are attending a university, polytechnic or college doing a full-time course.

The course must be at least one academic year long, or a calendar year if the establishment does not operate within the academic year. Study hours must be a minimum of 21 hours a week for 24 weeks of the academic year

Group 3 - Foreign language assistants

Students are foreign language assistants who are:

• Registered with The Central Bureau of Educational Visits & Exchange, and
• Working as a foreign language assistant at a school or other educational institution in Great Britain

The property will be exempt as long as the circumstances remain the same

You must tell us about any changes that may affect the exemption, for example if someone who is not a student moves in to the property.

A property is exempt when:

• It is unoccupied, and
• It has been repossessed by a bank or building society or other mortgagee

The property will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce the bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A home is exempt when

• It is unoccupied, and
• Is the responsibility of a bankrupt’s trustee

The property will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A pitch or mooring is exempt when it is no longer occupied by a caravan or boat.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so. You may also be asked to provide evidence to support your application.

If anyone occupies the property for a period of less than six weeks, their stay is ignored for Council Tax purposes

A home is exempt when:

• It is unoccupied, and
• It forms part of a single domestic home, and
• Cannot be let separately without breaching planning control

An annexe must have its own valuation band. It must not be included in the valuation band for the rest of the property.

The annexe will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so. 

You may also be asked to provide evidence to support your application.

Any home is exempt when:

• It is provided mainly for students to live in, and either
• It is owned or managed by an educational institution or charity, or
• An educational institution can nominate students to live in all of the accommodation

The student or students must be in one of the following groups.

Group 1 - Students under 20

Students are under 20 years old, and doing a course of further education which is:

• At least 3 months long
• Made up of at least 12 hours instruction, tuition or supervised study per week
• Not a correspondence course
• Not being taken as a consequence of their job
• Not an evening class

Group 2- Full-time students

Students are attending a university, polytechnic or college doing a full-time course.

The course must be at least one academic year long, or a calendar year if the establishment does not operate within the academic year. Study hours must be a minimum of 21 hours a week for 24 weeks of the academic year

Group 3 - Foreign language assistants

Students are foreign language assistants who are:

• Registered with The Central Bureau of Educational Visits & Exchange, and
• Working as a foreign language assistant at a school or other educational institution in Great Britain

The property will be exempt as long as the circumstances remain the same

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so. You may also be asked to provide evidence to support your application.

You must tell us about any changes that affect the exemption, for example if someone who is not a student moves in.

You can apply for a student household Council Tax exemption.

Members of visiting forces and their dependants

We do not count people who have a relevant association with a qualifying visiting force. A person has a relevant association if he or she is:

• A member of that force, or a member of a civilian component of that force
• A dependant of a member, provided that the dependant is not a British Citizen or normally lives in the UK

If the property is occupied only by members of visiting forces or their dependants, there may not be any council tax to be paid.

Properties that are lived in by visiting forces

A property is exempt:

• If lived in by a member of a visiting force, or
• If lived in by the dependants of a member of a visiting force if they are not British Citizens or they do not normally live in the United Kingdom
• they would be liable to pay Council Tax

The property will be exempt as long as the circumstances remain the same.

After you apply, we will send you an amended bill. If we cannot reduce your bill we will write to you telling you why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A home is exempt when:

• It is owned by the Ministry of Defence, and
• It is used for armed forces accommodation

A contribution to Council Tax will be paid by the Ministry of Defence.

The property will be exempt as long as the circumstances remain the same.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A home is exempt when it is only lived in by persons under the age of 18.

The property will be exempt as long as the circumstances remain the same. You must tell us about any changes that affect the exemption, for example the property is sold, or someone becomes 18 years old.

Once you've applied, we will then either reduce your bill or let you know why we have not been able to do so.

You may also be asked to provide evidence to support your application.

A home is exempt when it's lived in only by people who:

• Have severe mental problems, and
• At least one of whom would otherwise be liable to pay the Council Tax

People must also be entitled to one of (or would be entitled if they had not reached pensionable age):

• Incapacity benefit, or
• Attendance allowance, or
• Severe disablement allowance, or
• The care component of a disability living allowance paid at the highest or middle rate, or
• An increase in the rate of disablement pension (where constant attendance is needed), or
• Disability working allowance, or
• An unemployability supplement, or
• Constant attendance allowance with disablement benefit or war disablement pension, or
• An unemployability allowance, or
• Income support which includes a disability premium, or
• their partner is receiving jobseeker’s allowance which includes a premium to make up for losing one of the listed benefits

People with severe mental problems must have "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent".

We will contact the person’s doctor to ask for confirmation of the claim.

The property will be exempt as long as the circumstances remain the same.

This property may be exempt from Council Tax or the  charge may be discounted. Exemptions and discounts are not automatically given.

• If an owner, joint owner or tenant of a property is resident in it and is therefore a liable person for Council tax and is a diplomat, the property is exempt even though there may be other residents who are not diplomats
• If a diplomat is resident in a property but is not the liable person for council tax, then s/he is disregarded when council tax is calculated. After the disregards have been applied and there is only one person left the charge is discounted by 25%. If all persons are disregarded for council tax then the charge is discounted by 50%

We will always check with the Foreign Commonwealth Office to confirm diplomatic status of persons claiming under these provisions.

Disregard

We do not count people who are:

• Diplomats or their dependants, or
• They have diplomatic privileges and immunities, and
• Are not British, and
• They would not otherwise be liable to pay the Council Tax

If they would be liable to pay the council tax the property will be exempt from any charge.

Exemption type

A home is exempt when:

• It is the main home in this country of a diplomat, or
• It is the main home in this country of someone who has diplomatic privileges and immunities, and
• They would otherwise be liable to pay the Council Tax

The property will be exempt as long as the circumstances remain the same.

A home is exempt when:

• It's an annex or similar self contained part of a home; and
• It is lived in by a relative who is either:
• 65 years old or over, or
• has severe mental problems, or
• has a substantial and permanent disability, and
• they are a relative of a person who lives in the other part of the home

A relative is a partner, parent, grandparent, great-grandparent, great-great-grandparent, brother, sister, child, grandchild, great-grandchild, great-great grandchild, uncle, great-uncle, great-great-uncle, aunt, great-aunt, great-great-aunt, nephew or niece, great-nephew or great-niece, great-great nephew or great-great-niece.

People with severe mental problems have "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."

An annex must have its own valuation band. It must not be included in the valuation band for the rest of the property.

The property will be exempt as long as the circumstances remain the same.