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Council Tax discounts and exemptions on properties

Uninhabited, unfurnished, empty, or uninhabitable properties may be exempt from Council Tax. Specific types of properties are also exempt when they are dedicated solely to a special purpose, such as only housing students or armed forces personnel.


See also: Discounts & reductions (people).

You must tell us immediately of a change in your circumstances.  Failure to do so may result in a Council Tax Penalty being imposed [34KB] .  If you disagree with a penalty imposed on you, you may wish to discuss it with us first. Alternatively, you may appeal direct to the Valuation Tribunal Wales

 

Do not use the exemption form for:
damaged / unsafe properties [376KB]
when someone has died
when someone enters full time education

On this page:

Unoccupied / uninhabitable properties

Properties unsuitable for living in:

Properties where the former occupant:

Property Ownership

Annexes and moorings

Occupied properties

Properties that solely provide specific types of accommodation are exempt from Council Tax.  Only the property types listed below are exempt.

 



Properties unsuitable for living in:

  • Uninhabitable properties (beg: renovations or barn / farm conversions):

The exemption will apply to uninhabitable properties for a maximum period of 12 months. The property must be undergoing or in need of major repair work to make it habitable or in need of or undergoing structural alteration.  A Visiting Officer may inspect the property before the exemption can be awarded.

After this exemption ends a council tax premium may apply.  

 

  • Damaged or unsafe properties:

If your property is damaged or unsafe, it may be discounted from Council Tax. This is through a special 'Section 13a' scheme set up by Powys County Council where the following situations are considered:

  1. A property suffering fire damage
  2. A flooded property
  3. A property made unsafe because of a gas leak, oil leak, storm damage or subsidence.

Find out more about this scheme and how to apply [376KB]

 

  • Unfurnished properties:

If a property is unfurnished, then it may be exempted from Council Tax for up to 6 months.

After this exemption ends the property will be liable for the full council tax charge. If the property remains unoccupied and unfurnished for a continuous period of one year a council tax premium may apply.

Apply to have a property exempted from Council Tax here

 



Properties where the former occupant:

  • Has left to receive care or is living in hospital:

If the owner or tenant of a property is permanently living in a hospital, residential care home or nursing home and will not be returning to the property, then the property may be exempt from Council Tax.

When a person has gone to live with someone else permanently in order to receive care and their property is left unoccupied, their property may be exempt.

The person must be receiving care due to old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder. 

Apply to have a property exempted from Council Tax here

 

  • Has left to provide care:

If you have left your property permanently in order to provide care for someone, and your property is left unoccupied, your property is exempt.

You must be providing care to someone who requires the care due to old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.

Apply to have a property exempted from Council Tax here

You may also be exempt from paying Council Tax at the property where you provide care.

 

  • Has died:

When an adult has died, we need to know who is responsible for paying their Council Tax and other details such as when probate has been granted.  This all helps to make sure that you only pay the right amount of Council tax and no more.

Tell Council Tax when an adult has died.

 

  • Is in prison or other legal detention:

If a property is unoccupied because the occupant is being held in detention, it is exempt from Council Tax. This applies to anyone who is detained by order of a court whether they are in prison, in a hospital or any other place.

Apply to have a property exempted from Council Tax here

 

  • Has left too take up full time education:

If you have left your property unoccupied whilst you live elsewhere as a student at an educational establishment, your property is exempt from Council Tax. You must have retained the right to return to your property.

Apply to have a property exempted from Council Tax here

Find out more about Council Tax for students, apprentices and trainees



Property Ownership 

 

  • Empty properties owned by a charity:

If a property is owned by a charity and has been used for the purposes of the charity before becoming unoccupied, it may be exempt from Council Tax.  The exemption will apply for up to 6 months from the date it became unoccupied. This exemption applies whether or not the property is furnished.

Apply to have a property exempted from Council Tax here

 

  • Occupation is prohibited by law:

If the law prohibits occupation of a property, it is exempt from Council Tax. This includes properties that are unfit for human habitation, holiday chalets and caravans during the periods when occupation is not allowed.

Apply to have a property exempted from Council Tax here

 

  • Property is being held for a minister of religion:

Unoccupied properties that are awaiting occupation by a minister of religion from which he or she will perform the duties of their office are exempt. 

Apply to have a property exempted from Council Tax here

 

  • Properties which have been repossessed:

Where an unoccupied property has been repossessed by a bank/building society but is legally in the ownership of the former occupant, it is exempt. 

Apply to have a property exempted from Council Tax here

 

  • Property held by the trustee of a bankrupt:

Properties that are unoccupied and are the responsibility of a trustee in bankruptcy are exempt whether or not they are furnished.

Apply to have a property exempted from Council Tax here

 

  • Armed Forces Accommodation:

Properties that are owned by the Crown and used as Armed Forces Accommodation are exempt whether or not they are occupied.

Apply to have a property exempted from Council Tax here



Annexes and moorings

  • Unoccupied annexe to an occupied property

If an annexe cannot be let separately from the occupied property because it would breach planning control, it may be exempt from Council Tax.

Apply to have a property exempted from Council Tax here

 

  • Unoccupied caravan pitch or boat moorings:

Caravan pitches or boat moorings that are not occupied by a caravan or a boat are exempt from Council Tax.

Apply to have a property exempted from Council Tax here



Occupied Properties

 

  • Halls of residence

Halls of residence for students are exempt provided the accommodation is owned or managed by an educational establishment

Apply to have a property exempted from Council Tax here

 

  • Property solely occupied by students or student nurses

Where a property is occupied solely by full time student(S) it is exempt.

A student is defined as:

  • A person who is enrolled in a full time course of education. The course must last for at least one year and the student must attend the course for at least 24 weeks of the year and study for at least 21 hours per week. 
  • A person under the age of 20 who is on a course which lasts for at least 3 calendar months and who studies for at least 12 hours a week. The course must not be a course of higher education. Evening classes and correspondence classes do not qualify.

Apply to have a property exempted from Council Tax here

 

  • Armed Forces Accommodation

Properties that are owned by the Crown and used as Armed Forces Accommodation are exempt from Council Tax whether or not they are occupied.

Properties that are occupied by members and dependents of visiting armed forces are exempt from Council Tax.

Apply to have a property exempted from Council Tax here

 

Property occupied solely by person(s) under 18 years of age

Properties that are occupied solely by person(s) under the age of 18 are exempt.
The landlord or owner is named on the bill and the exemption is applied to their bill.

Apply to have a property exempted from Council Tax here

 


Properties occupied solely by person(s) who are severely mentally impaired

A property that is occupied solely by person(s) who are severely mentally impaired is exempt from Council Tax.

This is the 'severe impairment of intelligence and social functioning (however caused) that appears to be permanent'.

A medical practitioner must certify this and the person must also be entitled to one of the following benefits:

  • Incapacity Benefit 
  • Attendance Allowance 
  • Severe Disablement Allowance 
  • Care Component of the Disability Living Allowance payable at the higher or middle rate under the Act
  • An increase in the rate of Disablement Pension 
  • Disability Working Allowance
  • An Unemployables supplement 
  • A Constant Attendance Allowance under the Personal Injuries (Civilians) Scheme 1983 or under article 14 of the Naval, Military or Air Forces (Disablement & Death) Services Pension Order
  • An Unemployables allowance under the above (8)
  • Income Support where the applicable amount includes a disability premium 

Use the application form on this page to apply. 

Property occupied by person(s) with diplomatic privileges or immunity

A property that is occupied by person(s) who have diplomatic privileges or immunities is exempt from Council Tax. 

Apply to have a property exempted from Council Tax here

 

Property occupied by person(s) with diplomatic privileges or immunity

A property that is occupied by person(s) who have diplomatic privileges or immunities is exempt from Council Tax. 

Apply to have a property exempted from Council Tax here

 

Occupied properties which are separate annexes (commonly known as granny annexes)

Granny annexes, or similar units of accommodation occupied by elderly or disabled members of the family living in the main part of the property, are exempt from Council Tax.

A dependent is defined as someone who is:

  • aged 65 years or more, or
  • severely mentally impaired, or
  • substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)

A family member is defined as a:  spouse, parent, grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew or niece, or the parent or child of such a relative, including a relationship by marriage and of the half-blood.

Apply to have a property exempted from Council Tax here

 

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