Some dwellings are exempt from Council Tax. These are situations where an exemption could apply.
The law says that a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This could include conditions like
- Alzheimer’s disease
- Parkinson’s disease
- severe learning difficulties
- a stroke
- forms of dementia
If a property is occupied only by a person or persons who are severely mentally impaired, an exemption from Council Tax can apply.
It will not apply in situations where someone else is liable to pay the Council Tax, for example, nursing homes, or a care home.
You can apply for the severe mental impairment exemption
Where the last resident who would normally pay the Council Tax is now a patient living in a hospital, nursing home or care home with no intention of moving back to the property. Please complete our exemption form
A property is exempt from Council Tax if it’s left empty because the person who lived there has moved out to receive care, but has not moved into a care home, nursing home or hospital.
The person who’s moved out must:
- have been liable for Council Tax at the property
- have lived in the property as their sole or main home
- be permanently living with someone else to receive care
- not have returned to live in their property since moving out
- not have lived anywhere else in between moving out of their home to where they’re living now
They must need care because of:
- old age
- a disability
- illness
- past or present alcohol or drug dependency
- a past or present mental health condition
If you think you that you will qualify please contact us
If your property is empty because you live elsewhere to care for someone, you can apply for a Council Tax exemption.
You must be better able to care for someone by living elsewhere than if you lived at the property you left empty.
You do not need to live at the same property as the person you care for.
You can apply if:
- the empty property was your sole or main home before you moved elsewhere
- you have been away from the empty property to provide care the whole time
- you have not lived anywhere else in between
The person you care for must need care because of:
- old age
- a disability
- illness
- past or present alcohol or drug dependence
- a past or present mental health condition
If you think that you will qualify please contact us
A property is exempt from Council Tax if only students live there.
If you are a full-time student, you can apply for an exemption. This means you will not have to pay Council Tax.
If you live in or own property that only students live in, you can apply for student council tax exemption
For Council Tax purposes you will be a full time student if you are:
- on a course that lasts at least one academic or calendar year
- studying for at least 21 hours a week for 24 weeks a year
- on a course that will lead to your first registration with the Nursing and Midwifery Council (NMC)
- a non-British spouse or dependant of a student and you cannot work or claim benefits
If you are studying part-time (except nursing), you cannot be treated as a full-time student for Council Tax purposes. This includes evening or distance learning courses.
If the property is now empty because the owner who died lived alone, the property will be exempt from Council Tax.
The exemption will end either:
- up to 6 months after probate or letter of administration is granted
- when the property becomes occupied, is sold or transferred to a beneficiary
If the property remains unoccupied, 6 months after probate you will have to pay the standard council tax charge. If the property remains unoccupied after 12 months you will have to pay the standard council tax charge plus a premium. Find out more about council tax premiums
- owned by a charity (exempt up to six months).
- left unoccupied by people in prison (except those in prison for non-payment of council tax or a fine)
- 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.