Unoccupied property categories
There are categories of property which are exempt from Council Tax. The main exemption categories are:
- unoccupied and unfurnished properties (maximum exemption of six months from the date the property became unfurnished) - the 6 months exemption period will be from the first day the property becomes both unoccupied and unfurnished provided that the last period of occupation lasted for at least 3 months
- unoccupied property where the householder is in hospital, a nursing home, or in residential care on a long term basis, or providing care, or is in prison
- unoccupied property which is undergoing major repair work or structural alteration (up to a maximum of 12 months from last occupation date)
- unoccupied property previously wholly occupied by students (a maximum of four months exemption)
- empty agricultural houses
- unoccupied property where the liable person is a student
- property held by a housing association as a trial flat
- property which is owned by a housing body and is kept unoccupied with a view to being demolished
- unoccupied property held by a registered charity (maximum six months exemption)
- unoccupied property repossessed by a bank/building society
- unoccupied property where the liable person has died and no executor has been appointed (maximum six months where executor has been appointed)
- unoccupied property available for occupation by a minister of religion
- unoccupied property where occupation is prohibited by law
- property where liability falls to be met solely by a trustee in bankruptcy
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