Council Tax: exemptions for unoccupied properties
In some cases, you might not have to pay Council Tax on an unoccupied property. This is called an exemption.
Unoccupied properties
You may qualify for an exemption if you are the person liable for the Council Tax bill and you are:
- contractually required by your job to live elsewhere in England or Wales and you pay Council Tax at that address
- living in an annex counted as a separate address to another property being used as your sole or main residence
- in prison (unless you are in prison for not paying Council Tax): you will need to provide us with a letter from your prison confirming the start date of your incarceration
- permanently in hospital or a care home: you will need to provide us with a letter from your care home confirming the date you became a full-time resident
- a minister of religion
- receiving care elsewhere, but not in a hospital or care home: see Apply for carers or care workers Council Tax discount (Class I and J)
- caring for someone elsewhere: see Apply for carers or care workers Council Tax discount (Class I and J)
- a student living elsewhere to study: see Apply for student Council Tax discount or exemption
You may qualify for an exemption if the property is unoccupied and is:
- repossessed: you will need to provide us with a letter from your bank confirming the date of the repossession
- left vacant by a bankruptcy trustee
- left vacant by someone who has recently died: you will need to provide us with a copy of the relevant death certificate
- left empty at a caravan pitch or a boat mooring
- a self-contained flat or house that can’t be let due to planning restrictions: you will need to provide us with evidence of the planning restrictions
- owned by a charity
- kept empty by law, as nobody can live in the property
How to apply
You can apply using our general enquiry form.
Contact us about Council Tax exemption
When contacting us about an exemption, please confirm:
- the exemption you are applying for
- the date the exemption is effective
- any documents listed above next to the exemption type
- any other information you feel is relevant
Your request will be reviewed within 10 working days.
If we require any further information we will contact you.
If the reduction is applied, you will receive an updated bill to confirm this.
After you have made a claim
If you claim an exemption, you will still have to pay the amount detailed on your current bill until we have decided on your claim.
If we refuse your claim for an exemption and you disagree with our decision, you should make an appeal to our office.
If you are still not satisfied with our explanation you can appeal the decision.
If your circumstances change
- If your circumstances change, you must let us know within 21 days as this may affect your entitlement to any exemption.
- If you don’t let us know, we may impose a penalty, and you will have to pay back the value of the exemption.