Exemptions

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:

• Less than 6 months has elapsed since the property was last occupied or furnished for a period of 6 weeks or more. Maximum of 6 months exemption can be awarded. Please note - this exemption applies to the property and if you become the owner or tenant of a dwelling that was previously unoccupied and unfurnished the 6 months maximum exemption may already have been fully or partially used and either a 50% or 10% discount will apply instead.
  
• If the property is situated on agricultural land and when last occupied it was for the purposes of working the agricultural land - Agricultural Exemption Form to be completed.

(ii) Unoccupied dwellings where:

• The liability is to be met solely from the estate of a deceased person.
  
• A student flat is unoccupied for a period of less than four months and when previously occupied was occupied only by student’s etc.
  
• It is incapable of being lived in because of being structurally repaired, improved or reconstructed - Under Repair Exemption Form to be completed.
  
• The property is awaiting demolition and is owned by a housing body.
  
• The liable person was formerly resident and has permanently moved to receive or provide personal care, whether in hospital, a home or elsewhere.
  
• The property was last occupied by a person detained in prison or a hospital by reason of a court order (unless the person is in prison for not paying Council Tax or a fine).
  
• Repossessed by a mortgage lender.
  
• Self contained part of a larger building, which because of its situation is difficult to let e.g. "granny flats".
  
• Trial flats used by registered housing associations.
  
• Occupation prohibited by law.
  
• Awaiting occupation by a minister of religion.
  
• All the liable persons are students living elsewhere for the purpose of their studies.
  
• Owned by a Charity and when last occupied was occupied for charitable purposes - 6 months maximum.
  
• Ministry of Defence houses retained for use of the Armed Forces.
  
• Liable person is a trustee in bankruptcy.

(iii) Occupied where:

• All liable persons are students (or a foreign partner of a foreign student).
  
• Occupied only by 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.
  
• Ministry of Defence houses retained for use of the Armed Forces.

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