Exemptions and empty dwellings

Information on properties that are exempt from council tax

Dwellings are exempt from council tax where:

  • all the occupants are students
  • all the occupants are under 18
  • all the occupants are under 20 and are school or college leavers
  • all the occupants are severely mentally impaired

Unoccupied dwellings may qualify to be treated as exempt where they:

  • are under reconstruction
  • are uninhabitable
  • are owned by a charity
  • are unfurnished (up to six months)
  • are empty due to death of occupant
  • are repossessed or vested in a trustee in bankruptcy
  • were last used in connection with agriculture
  • are being held for use by a minister of religion
  • all occupants are in long term care
  • all occupants are in detention


If you consider that your property falls into one of the above categories, you can access copies of the relevant form by using the download or request by post box on the screen. For more information please use the contact us box on the screen.

You also may wish to visit our other pages for information on discounts and empty properties.

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