Some dwellings are exempt from Council Tax. These include properties occupied only by students, or only by a severely mentally impaired person or where a dwelling has been left unoccupied because someone has moved into a care home.
Exemptions can apply where a dwelling is,
- owned by a charity (exempt up to six months).
- left empty by someone who has gone into prison.
- left unoccupied by someone who has moved to receive personal care in a hospital or elsewhere.
- left unoccupied by someone who has moved in order to provide personal care to another person.
- left unoccupied following the death of the person that was living there.
- repossessed by the mortgagee.
- the responsibility of a bankrupt’s trustee.
- left empty because occupation is prohibited by law.
- left unoccupied waiting to be occupied by a minister of religion.
- left empty by students.
- a vacant caravan pitch or boat mooring.
- an unoccupied annexe, which can’t be sold or let separately from the main dwelling.
- occupied by diplomats.
- a granny annexe which is occupied by elderly or disabled relatives of the residents living in the rest of the property.