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You may apply for an exemption from Council Tax if your property falls into one of the following exemption categories:-
(i) Unoccupied and unfurnished where:
- A new completed property entered in the Valuation List after 1/4/93 which is both unoccupied and unfurnished.
- Less than 6 months has elapsed since the property was last occupied or furnished for a period of 6 weeks or more. Maximum exemption is 6 months. This exemption applies to the property. If you become the owner or tenant of a property that was previously unoccupied and unfurnished, the 6 months maximum exemption may already have been fully or partially used.
- The property is situated on agricultural lands and heritages and when last occupied and used was occupied together with and used in connection with the lands and heritages on which the property is situated - Agricultural Exemption Form to be completed.
(ii) Unoccupied dwellings where:
- Owned or tenanted by a charity which when last occupied, was occupied to continue the objectives of the charity - maximum 6 months exemption from date last occupied.
- The person liable to pay the Council Tax was the last person to occupy the property as their sole or main residence and they have moved to a prison (doesn't apply if non payment of a fine), hospital, hostel, nursing home, care home services or elsewhere for the purpose of receiving or providing personal care.
- The liability is due to be met solely out of the estate of the deceased person:
(a) where no grant of confirmation has been made;
(b) where confirmation has been made - maximum 6 months exemption.
- Occupation prohibited by law or kept unoccupied by reason of action taken under powers conferred by or by any act of parliament, with a view to prohibiting its occupation or to acquiring it (subject to a closing, demolition or compulsory purchase order).
- The property is awaiting demolition and is owned by a Local Authority or Social Landlord.
- Dwelling which is not the sole or main residence of any person and which is held by or on behalf of a religious body for the purpose of being available for occupation by a minister as a residence from which to perform the duties of his office.
- A student flat is occupied for a period of less than four months, and when previously occupied was occupied only by students who meet the qualifying conditions or persons shown in Occupied where (2) below.
- All liable persons are students who meet the qualifying conditions living elsewhere for the purpose of their studies.
- Property repossessed by a mortgage lender.
- Housing Association 'Trial Flats' for the disabled or persons over a pensionable age.
- Property forms part of or is in the ground of another dwelling or which is difficult to let separately from the other dwelling and the owner or tenant has their sole or main residence in the other dwelling.
- A garage, carport or car parking stance which is used for accommodating a private motor vehicle(s) providing that such use is ancillary to and wholly in connection with another dwelling.
- Liable person is a trustee in bankruptcy.
- Owned by the MOD and held as armed forces accommodation.
- It is incapable of being lived in because of being structurally repaired, improved or reconstructed - Under Repair Exemption Form to be completed.
(iii) Occupied where:
Occupied by none other than:
- Students who meet the qualifying conditions;
- Students spouses or dependents who are not British citizens and who are prevented by the immigration rules from either claiming benefits or working in the UK;
- Recent school or College leavers - 18 or 19 year olds who have left school between 1 May and 31 October in any year;
- Persons under 18 years of age;
- Persons with a severe mental impairment - Severe Mental Impairment Form and Doctor's Certificate to be completed.
- Occupied only by persons under the age of 18 years.
- Prescribed Housing Support Services Accommodation.
- Owned or tenanted by a person who has a relevant association with visiting armed forces.
- Student Halls of Residence owned and managed by a College or University, charitable body or which is subject to an agreement allowing the College or University to control who occupies such accommodation.
- Property used as a prison (excluding any part of the property used exclusively by prison staff as a kitchen, dining room, toilet or for personal washing facilities).
If you think you may be entitled to exemption please download the relevant exemption form or general exemption form using the links opposite, print and return the completed form to the address on the document. Before you return the form to us please check that you have signed and dated it. We cannot award exemption unless we have a signed claim.
Exemption may not be backdated unless independent evidence of the facts can be provided. Information and statement of third party form can be downloaded using the links opposite.
These forms are also available at Service Points or Local Office