Your Council Tax Guide

Exempt Dwellings – for Which No Council Tax Is Payable for the Period of Exemption

Dwellings owned by foreign diplomats, the Secretary of State for Defence and those working for certain international organisations.


Occupied Annexes – an occupied Annexe may be exempt where it is occupied by either a close relative who is 65 or a disabled dependant of the main residence.


Occupied dwellings which are solely occupied:

  • by students
  • by a member of a visiting force and their family
  • by a person or persons aged under 18
  • by a person or persons who is or are severely mentally impaired


Vacant properties which:

  • are left empty by someone who has moved in order to provide personal care to another person
  • are waiting for probate or letters of administration to be granted (and for up to six months after, unless there is a change of ownership)
  • have been repossessed
  • are the responsibility of a bankrupt’s trustee
  • are empty because their occupation is forbidden by law
  • are waiting to be occupied by a minister of religion
  • are left empty by a student
  • are annexed within the curtilage of an occupied dwelling
  • are left empty by someone who has gone into prison, or who has moved to receive personal care in a hospital or a home or elsewhere
  • are owned by a charity and immediately prior to becoming unoccupied have been utilised for charitable purposes (exempt up to six months)

If a dwelling consists of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat, an exemption will apply.

If you think your property may be exempt, you should contact the Council Tax department on 01709 336007.