Discounts and exemptions
Council Tax discounts and exemptions for an unoccupied property.
If the property you own has been repossessed and you no longer live there, you do not have to pay Council Tax.
Trustee in bankruptcy
If you are a trustee in bankruptcy and liable to pay Council Tax you may be granted an exemption provided the property is unoccupied.
The exemption will apply on furnished and unfurnished properties.
Unoccupied charity property
If you are a registered charity and the property you own is left unoccupied you may not have to pay Council Tax. This applies to furnished and unfurnished properties.
To be eligible:
- the property must be owned by the registered charity
- the body must be established for charitable purposes only
- the property must have been unoccupied for less than 6 months
- the last occupier must have been meeting the objectives of the charity
Unoccupied pitch or mooring
If you own a mooring for a boat of a pitch for a caravan that is vacant you may be entitled to a Council Tax discount.
Occupation prohibited by law
If occupation of your property is prohibited by law, then you may not have to pay Council Tax.
Occupation must be restricted by a condition which prevents occupancy and is imposed by any planning permission granted or deemed to be granted.
Former resident in prison or detained under Mental Health Act
You may be eligible for a Council Tax discount or exemption if you have left your property due to being:
- detained in prison or hospital by order of a court
- detained under the Deportation Provisions of Immigration Act 1971
- detained under the Mental Health Act 1983
- imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957.
The exemption will not apply if you are in police custody or detained for non payment of Council Tax or a fine.
Unoccupied awaiting a minister of religion
If a property is empty and being held available for a minister of religion who will perform the duties of their office once resident are exempt.
Left empty by a student
If you are a full time student and the resident owner that has left their property unoccupied or has moved out within 6 weeks to become a full time student you may be eligible for a Council Tax exemption.
Unoccupied annexe unable to let separately
If the annexe is empty and cannot be let separately without a breach of planning control under section 171a of the Town and Country Planning Act 1990.
The annexe must form part of a single property that includes another dwelling. The property does not need to be furnished.