Council Tax - discounts for properties

Other reasons for exemptions

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These include the following:

  • 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
  • Property 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 unoccupied for a period of less than four months, and when previously occupied was occupied only by students who meet the qualifying conditions 
  • 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 propertyor 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 Ministry of Defence and held as armed forces accommodation
  • A new completed property entered in the Valuation List after 1 April 1993 which is both unoccupied and unfurnished
  • Occupied by none other than:
    Students who meet the qualifying criteria
    Students spouses or dependants who are not British citizens and who are prevented by the immigration rules from either claiming benefits or working in the United Kingdom
    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
    Persons with a severe mental impairment
    Is over 18 years of age and under 26, has been looked after by a Local authority any time from their sixteenth birthday onwards and is no longer looked after by a local authority
  • Occupied only by persons under the age of 18 years
  •  Prescribed Housing Support Services Accommodation
    Where a registered prescribed housing support service is being provided to at least one tenant, sub-tenant or licensee and where the applicant has the right to share a kitchen or bathroom or shower-room or toilet with another person
  • The Service provider must be registered with the Care Inspectorate
  • 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)

Please fill out our application form for reasons not on our online form.

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