Some properties may be entitled to an exemption or a discount depending on the circumstances of the property and who lives there.
Please read the explanatory notes below and if you think that you may qualify for a reduction contact us giving us the details of your circumstances or complete the online form where one is available.
Please note that if you decide to apply for an exemption or a discount you should continue to make payments as requested on your latest Council Tax bill. If your application is successful a revised bill will be issued which will take account of any payments you have already made.
Properties which are not occupied and exempt from Council Tax
Exemptions may be available for empty properties which are not occupied, some examples are:
- Unfurnished and unoccupied (100% discount for up to 3 months)
- Undergoing or requiring major structural work or repair (50% discount for up to 12 months)
- Owned by a Charity (exempt for up to six months)
- Left empty by someone who has gone to live in a residential care home
- Usually lived in by a student, a minister of religion, someone in prison, or someone who has moved out to receive or provide personal care
- Empty because someone has died and the grant of probate or letters of administration have not been completed (exempt for up to six months once probate has been granted) – please insert link to notify us of a deceased person e-form
- Empty because the law prevents anyone from living there
Owners of unoccupied properties may not be entitled to any further discount where the exemption or discount period has ended. Where a time limited exemption or discount has been applied to a property, a revised bill will be issued when the exemption/discount is due to expire.
Second homes and long term empty properties
Owners of second homes and furnished unoccupied properties are not entitled to a discount.
Owners of properties that remain unoccupied and unfurnished for more than 6 months are not entitled to any discount.
Owners of properties that remain empty and unfurnished for more than two years have to pay a long-term empty property premium of 50% of the Council Tax. This means that these properties will be liable to pay 150% of the Council Tax.
Properties which are occupied but exempt from Council Tax
We do not charge Council Tax for homes which are lived in only by:
Unless you tell us differently, your Council Tax bill will assume that there are two or more adults aged 18 or over living in your home.
If you are the only adult in your home (aged 18 or over), we will reduce your bill by 25%.
When considering the number of adults living in a property, we do not include:
- Full time students and Non-British students and their dependents or persons prevented from taking employment or claiming Council Tax Support. – please insert link to student discount or exemption e-form
- Student nurses, apprentices and youth training trainees, 18 and 19 year olds who are at school or have just left school
- People who are severely mentally impaired
- People staying in hospitals, care homes, or certain hostels or night shelters
- People detained in a prison or other place of detention
- Care workers working for low pay (usually for charities)
- People caring for someone with a disability (who is not their partner or child under 18)
- Members of visiting forces and some international institutions, and their dependents
- Members of religious communities
No longer qualifying for a Council tax exemption or discount?
You must tell us within 21 days if you believe that you are no longer entitled to the exemption or discount. Please contact us to tell us about your change in circumstances, remembering to include your account number in the email.
If we find out later that you were not entitled to a reduction or to the full amount of reduction that you were awarded, we are required by law to add this amount to your account and we will send you a revised council tax bill.