Council Tax Exemptions

In this section you can find out what Council Tax Exemptions are available

Exemptions

Where a property is unoccupied or is solely occupied by certain categories of persons, an exemption may be awarded.

Exemption from payment of Council Tax can apply where a dwelling is unoccupied:-

  • and unfurnished - to be considered unfurnished, a property requires to be devoid of all moveable items. (White goods (fixed or built in), carpets, curtains and window blinds are not considered to be items of furniture).
  • and undergoing major repair work or structural alteration
  • due to the death of the last occupier
  • and held for use by a minister of religion
  • due to repossession
  • and difficult to let because it forms part of another dwelling
  • due to legal prohibition
  • and owned by a charity
  • were last used in connection to agriculture

Important changes - Unoccupied and Unfurnished properties

From 1 April 2016, unoccupied and unfurnished properties will not have to pay any Council Tax for the first six months. After this six month exemption period you will be entitled to 50% discount on your Council Tax for six months. Thereafter, a 30% additional Council Tax levy will then be payable for as long as the property remains empty.  From 1 April 2018, this Council Tax levy was increased to 50%.

You may be able to extend the 10% Council Tax discount phase by up to a further 12 months if you can provide evidence that your property is being actively marketed for sale or let. Awards of exemption and discounts are not automatic and must be applied for.

 

Certain occupied dwellings may also qualify to be treated as exempt where all the occupants are:

  • students
  • under 18 years of age
  • severely mentally impaired
  • under 20 years of age and are school or college leavers

For further information, please see 'Council Tax Exemptions Information' in related documents

Page last updated: 23 March 2018