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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.

Apply to have a property exempted from Council Tax on charitable grounds here Empty properties owned by a charity

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 on religious grounds here Property is being held for a minister of religion

 

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 due to legal reasons here Occupation is prohibited by law

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.

Apply to have a property exempted from Council Tax due to bankruptcy here Property held by the trustee of a bankrupt

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 due to repossession here Properties which have been repossessed

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.

Apply to have an exemption from Council Tax due to prison here Former occupant is in prison or other legal detention

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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