Council Tax discounts and exemptions for properties

Property status and ownership-based exemptions

Additionally, you may qualify for the following property type or ownership-based exemptions.

Charity-owned properties

Exempt for up to 6 months if last used to support the charity’s goals.

Deceased owner

Exempt while the estate is being handled and no grant of confirmation has been issued.

After confirmation, exemption can continue for up to 6 months.

Repossessed homes

Exempt if taken over by a mortgage lender.

Bankruptcy

Exempt if the liable person is a trustee in bankruptcy.

Awaiting demolition

Exempt if owned by a council or housing association and awaiting demolition.

Occupation not allowed by law

Exempt if the property cannot be lived in due to legal restrictions or government action.

New, empty homes

Exempt if newly built, unfurnished, and added to the Valuation List after 1 April 1993.

Linked properties

Exempt if part of another home and hard to rent separately, and the owner or tenant lives in the main home.

Garages and parking spaces

Exempt if used only for private vehicles and connected to another home.

Military housing

Exempt if owned by the Ministry of Defence and used for armed forces accommodation.

Visiting armed forces

Exempt if owned or rented by someone connected to visiting armed forces.

Prisons

Exempt if used as a prison, excluding areas used only by staff (for example, kitchens and bathrooms).

Apply for a discount

Other reasons

If your reason for being exempt is not in our online form, then fill out the property exemption claim form.

Page last modified: 9 January 2026

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