Council Tax property exemptions - unoccupied properties

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)
  • 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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apply for property exemption - unoccupied property