Unoccupied properties
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 regardless of whether the property is furnished.
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.
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.
Armed Forces Accommodation
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 Armed Forces Accommodation
Property held by the trustee of a bankrupt
Properties that are unoccupied and are the responsibility of a trustee in bankruptcy are exempt regardless of whether they are furnished or unfurnished.
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.
Former occupant 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.
Former occupant is in a residential home or long term patient 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 due to care issues here Former occupant is in a residential home or long term patient in hospital
Former occupant 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 due to providing care here Former occupant has left to provide care
You may also be exempt from paying Council Tax at the property where you provide care.
Former occupant has left to 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 on education grounds here Former occupant has left to take up full time education
Find out more about Council Tax for students, apprentices and trainees
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 an annexe property exempted from Council Tax here Unoccupied annexe to an occupied property
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 caravan pitch property exempted from Council Tax here Unoccupied caravan pitch or boat moorings
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