Properties that do not pay council tax

Is my property exempt from Council Tax?

Usually council tax must be paid for any property that is contained in the council tax valuation list. However certain types of property are exempt from any charge.

The following properties are usually exempt:

  • halls of residence for students
  • properties where only students, school leavers live
  • properties where only those under 18 live
  • properties where only members of visiting forces live
  • forces barracks and married quarters (people living in these will contribute to the cost of local services through a special arrangement with the Ministry of Defence)
  • empty properties owned and last occupied by a charity (exempt for up to six months)
  • properties left empty by people who have gone into prison
  • properties left empty by people who are living elsewhere in order to provide personal care to someone or who have moved elsewhere to receive personal care
  • properties owned and last occupied by students
  • properties occupied only by people who are severely mentally impaired
  • properties waiting for probate or letters of administration to be granted (exempt for up to 6 months after probate is granted)
  • repossessed properties waiting to be sold
  • properties which, by law, people are not allowed to live in (a closing order must have been issued)
  • a "granny annexe" with a planning permission restriction
  • properties which a bankrupt's trustees are responsible for
  • properties which a minister of religion is going to move into

Apply for an exemption