Some dwellings are exempt from Council Tax. These include properties occupied only by students, only by people under 18, or by a severely mentally impaired person and vacant properties which:
- are owned by a charity (exempt up to six months).
- are left empty by someone who has gone into prison, or has moved to receive personal care in a hospital or elsewhere.
- 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 six months after the grant is made).
- are repossessed by the mortgagee.
- 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 students.
- vacant caravan pitches or boat moorings.
- are the unoccupied annexe to an occupied dwelling, which is unable to be let separately.
- are dwellings occupied by diplomats.
- are granny annexes which are occupied by elderly or disabled relatives of the residents living in the rest of the property.