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. 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:
On this page:
Unoccupied / uninhabitable properties
Properties unsuitable for living in:
- Uninhabitable properties (eg: renovations or barn / farm conversions)
- Flood Damaged or unsafe properties
- Unfurnished properties
Properties where the former occupant:
- Has left to receive care or is living in hospital
- Has left to provide care
- Has died
- Is in prison or other legal detention
- Has left to take up full time education
Property Ownership
- Empty properties owned by a charity
- Occupation is prohibited by law
- Property is being held for a minister of religion
- Properties which have been repossessed
- Property held by the trustee of a bankrupt
- Armed Forces Accommodation
Annexes and moorings
Properties that solely provide specific types of accommodation are exempt from Council Tax. Only the property types listed below are exempt.
- Halls of residence
- Property solely occupied by students or student nurses
- Armed Forces Accommodation
- Property occupied solely by person(s) who are severely mentally impaired
- Property occupied by disabled people
- Property occupied by person(s) with diplomatic privileges or immunities
- Occupied properties which are separate annexes (commonly known as granny annexes)
Properties unsuitable for living in:
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.
Apply to have an uninhabitable property exempted from Council Tax here
If your property is flood 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:
- A property suffering fire damage
- A flooded property including storm damage
- A property made unsafe because of a gas leak, oil leak, or subsidence.
Find out more about this scheme and how to apply
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 an unfurnished property exempted from Council Tax here
Properties where the former occupant:
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 due to care issues here
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 due to providing care here
You may also be exempt from paying Council Tax at the property where you provide care.
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. The property may be exempt if there are no occupants up until 6 months after the date probate has been granted and we also need to know when probate is 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.
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 an exemption from Council Tax due to prison here
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 on education grounds here
Find out more about Council Tax for students, apprentices and trainees
Property Ownership
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 regardless of whether the property is furnished.
Apply to have a property exempted from Council Tax on charitable grounds here
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 due to legal reasons here
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 on religious grounds here
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 due to repossession here
Properties that are unoccupied and are the responsibility of a trustee in bankruptcy are exempt regardless of whether they are furnished or unfurnished.
Apply to have a property exempted from Council Tax due to bankruptcy here
Properties that are owned by the Crown and used as Armed Forces Accommodation are exempt whether they are occupied or not.
Apply to have an armed forces' property exempted from Council Tax here
Annexes and moorings
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 an annexe property exempted from Council Tax here
Caravan pitches or boat moorings that are not occupied by a caravan or a boat are exempt from Council Tax.
Apply to have a caravan pitch property exempted from Council Tax here
Occupied Properties
Halls of residence for students are exempt provided the accommodation is owned or managed by an educational establishment
Apply to have halls of residence property exempted from Council Tax here
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 student property exempted from Council Tax here
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 an armed forces' 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 occupied solely by those under 18 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
Properties occupied solely by person(s) who are severely mentally impaired
Property occupied by disabled people
You may be able to get a reduction if you or a person that lives with you needs extra space or the use of the property has changed or been adapted.
Apply to have a property occupied by disabled people 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 occupied by those with diplomatic privilege 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 separate annexe property exempted from Council Tax here
Property occupied solely by Care Leavers
An exemption from Council Tax may arise when a dwelling in Wales which is occupied by one or more 'care leavers' and where every resident is either a 'care leaver', a 'relevant person', or a 'severely mentally impaired person'.
"Care leaver" means a person who is—
- aged 24 or under; and
- a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014(2) 2014
"relevant person" has the meaning given by paragraph 2(a) of Class N;
- holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling
"severely mentally impaired" has the meaning given in paragraph 2 of Schedule 1 to the Act;"
- A person shall be disregarded for the purposes of discount on a particular day if -
- on the day he is severely mentally impaired;
- as regards any period which includes the day he is stated in a certificate of a registered medical practitioner to have been or to be likely to be severely mentally impaired; and
- as regards the day he fulfils such conditions as may be prescribed by order made by the Secretary of State.
- For the purposes of this paragraph a person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.
- The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph.
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