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Home Exemption from paying council tax

What sort of properties are exempt?

Some dwellings are exempt from the council tax.

Dwellings are exempt if :

 

Occupied entirely by full time students, or by students as term time accommodation, or are a student hall of residence. However, dwellings occupied by a mixture of full time students and people who are not full time students will receive a bill. It will be for the members of the household to decide how to apportion the bill but the full time students will not be liable for the council tax;
Occupied only by people under the age of 18

Armed forces accommodation or dwellings where a member of a visiting force would otherwise be liable to pay;

An annex, occupied as their main residence, by a dependent relative of someone who is a resident in the main dwelling
Occupied only by people who are severely mentally impaired who would otherwise be liable to pay the council tax. Such dwellings where the landlord or care homeowner is liable are not exempt;
The main residence of someone with diplomatic privilege or immunity

Dwellings are exempt for a limited period if they are:

 

Unoccupied and (except in the case of dwellings owned and last occupied by a charity) unfurnished, for up to six months
Undergoing major repair work to render them habitable or undergoing structural alteration, for up to twelve months. The exemption will continue for up to six months from the date the work is substantially completed
Provided that this does not take the total period of exemption to more than twelve months 
Form part of the estate of a person who has died, for up to six months after the grant of probate or letters of administration and are unoccupied.

The following dwellings are exempt while they remain unoccupied:

 

Where the owner is a student who last lived in the dwelling as their main home
Whilst left unoccupied by people who are in prison (except for non-payment of a fine or council tax). The dwelling must have been their main home immediately before they went into prison 
Left unoccupied by people who have moved to receive personal care, whether in a hospital or home or elsewhere. They must have been away for this reason since they left 
Left unoccupied by people who have moved to provide personal care to another person. They must have been away for this reason since they left
Annexes, which cannot be let separately from the main dwelling without breaching planning conditions
Where the liable person is a trustee in bankruptcy; • repossessed dwellings
Occupation is forbidden by law, or which are kept unoccupied because of impending compulsory purchase
Vicarages and similar dwellings, which are awaiting occupation by ministers of religion, from where they will perform their duties
Which have been taken into possession by a mortgage lender.

Will I get a bill for an exempt dwelling?

You will receive a bill, which will inform you of the exemption your property falls into. It will also inform you of the valuation band the property has been placed in and what the council tax would be if the property were not exempt.

If the council writes to tell you that it believes your property is exempt, but you realise that it should not be, you must write and tell the council or you may face a penalty.

Frequently asked questions on Council Tax Billing:

You will find answers to general questions on your Council Tax Bill and liability.

Frequently asked questions on Council Tax discounts:

You will be able to find out more information on what type of discounts are available and what effect they would have on your Council Tax bill.

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