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Exemption from paying council tax
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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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