Council Tax Exemptions
Some dwellings are exempt; including properties occupied only by students, only by people under 18, or by severely mentally impaired handicapped persons and vacant properties which:
-
are unfurnished (exempt for up to six months).
-
are owned by a charity (exempt up to six months).
-
require or are undergoing structural alterations or major repair (exempt up to a maximum of twelve months).
-
are left empty by someone who has gone into prison, or has moved to receive personal care in a hospital or elsewhere.
-
are left empty by someone who has moved in order to provide personal care to another person.
-
are waiting for probate or letters of administration to be granted (and for six months after the grant is made).
-
are repossessed by the mortgagee.
-
are the responsibility of a bankrupt's trustee.
-
are empty because their occupation is forbidden by law.
-
are waiting to be occupied by a minister of religion.
-
are left empty by students.
-
vacant caravan pitches or boat moorings.
-
are the unoccupied annexe to an occupied dwelling, which would be difficult to let separately.
-
are dwellings occupied by diplomats.
-
are granny annexes which are occupied by elderly or disabled relatives of the residents living in the rest of the property.
Second Home Exemptions
For furnished second homes the 50% discount will continue where that second home is owned by a council tax payer who is also liable for council tax for another chargeable dwelling which he or his spouse is required to occupy under a contract requiring him to carry on a trade, profession or vocation in a property provided by another person and to live in a dwelling provided by that person. This means that second homes owned by e.g. publicans who are required to live in the licensed premises of which they are a tenant, would continue to be subject to the 50% discount.
- The 50% discount will continue to any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.
If you would like more information about exemptions you can contact our council tax office.
