Properties exempt from council tax

Qualifying criteria

Unoccupied property that was last used for charitable purposes. Can be furnished or unfurnished.

Timescales

• Free from Council Tax for up to six months from the date that the last resident left
• At the end of the six month period, full charges will apply.

The 6-week rule applies - A further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.

Qualifying criteria

Empty property that would be the only, or main home, of a person who is in prison.

Timescales

No limit as long as the above applies.

Qualifying criteria

Empty property that was the only, or main, home of the owner who is now living in a hospital, residential care home, nursing home, mental nursing home or a hostel*.

*The hostel must be providing care for reasons of old age, disability, past or present alcohol or drug dependence or past or present mental disorder.

Timescales

No limit as long as the above applies.

Qualifying criteria

Empty property where the last resident, or the owner has died. Can be furnished or unfurnished.

Timescales

• The property will be free from Council Tax until probate is granted. Once probate is granted it can run for a further six months unless ownership is transferred before this.
• At the end of the six month period full charges will apply.

The 6-week rule applies - A further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.

Qualifying criteria

An unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or acquiring it.

Timescales

No limit as long as the above applies.

Qualifying criteria

Empty property which is being held for a member of the clergy.

Timescales

No limit as long as the above applies.

Qualifying criteria

An empty property that was the only, or main, home of the owner who has moved somewhere (other than a hospital or care home) to receive care for one or more of the following reasons:

• Old age
• Disability
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder

And who has been absent for the whole period since first leaving the property.

Timescales

No limit as long as the above applies.

Qualifying criteria

An empty property that was the only, or main, home of the owner who is now living somewhere else to care for someone for one or more of the following reasons:

• Old age
• Disability
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder
• The owner is expected to have moved into the property where they are providing care directly from the property concerned.

Timescales

No limit as long as the above applies.

Qualifying criteria

• An empty property that was the only, or main, home of a student, who must be the owner of the property.
• Persons who become students within six weeks of leaving the property will also qualify.
• A student here means full-time students, students under the age of 20 on 'qualifying courses' and foreign language assistants.

Timescales

No limit as long as the above applies.

Qualifying criteria

An empty property which has been repossessed by the mortgage lender.

Timescales

No limit as long as the above applies.

Qualifying criteria

An empty property where the person responsible would be the person acting as a trustee in bankruptcy.

Timescales

No limit as long as the above applies.

Qualifying criteria

A property made up of caravan pitch or residential boat mooring that is not occupied by a caravan or boat.

Timescales

No limit as long as the above applies.

Qualifying criteria

When a property is an unoccupied annexe that forms part of a single dwelling including another dwelling, and where the annexe cannot be let separately to the other dwelling, the property is exempt.

Where an annexe is occupied by a dependant relative of the occupier of the main dwelling the annexe is also exempt. For this purpose a dependant relative is defined as being aged 65 or older, someone who severely mentally impaired, or substantially and permanently disabled.

Timescales

The exemption applies for as long as the criteria are met. There is no time limit.

Qualifying criteria

A property that is either:

• Occupied by one or more residents, all of whom are students; or
• Occupied only by one or more students as term time accommodation

Students here refers to the three specific categories of students as well as:

1. Non- British spouses and dependants of students, and
2. School or college leavers who leave after 30 April of an academic year.

Timescales

No limit as long as the above applies.

Qualifying criteria

A property owned by the Secretary of State for Defence which is held for the purpose of armed forces accommodation.

Timescales

No limit as long as the above applies.

Qualifying criteria

A property where the person is a member of a visiting force within the meaning of the visiting forces Act 1952.

Timescales

No limit as long as the above applies.

Qualifying criteria

A property occupied only by a person or persons aged less than 18 years old. This can be any type of property, for example a private dwelling or a care home.

Timescales

No limit as long as the above applies.

Qualifying criteria

A property occupied only by a person or persons who are severely mentally impaired and, who would, without the exemption, have to pay Council Tax. In order to be classed as SMI both parts 1 & 2 below must be satisfied:

1. A certificate declaring the person as being severely mentally impaired must be received from a registered medical practitioner

and

2. The person must be entitled to one of the following benefits:

• Incapacity benefit
• Attendance allowance
• Severe Disablement Allowance
• Middle or higher rate of the care component of a disability living allowance (DLA)
• Personal independence payment (PIP) 
• Increase in disablement pension for constant attendance
• Disability working allowance
• An unemployability supplement or allowance
• Income support which includes a disability premium on the grounds of incapacity to work
• Constant attendance allowance

Definition

"...A person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."

Timescales

No limit as long as the above applies.