Apply for a Council Tax discount or an exemption

You may be able to apply for an exemption (this means you do not have to pay Council Tax) for an unoccupied property.  

The property must be unoccupied for one of the following reasons. 

Property owned by a charitable body

The property must have been last used to meet the charity’s objectives and purposes, such as housing refugees. This exemption applies for up to 6 months only. 

You must meet all the following conditions to qualify: 

• the property must be owned by a charitable body
• the body must be established for a charitable purpose
• the property must be unoccupied for a period of less than 6 months
• the last occupation must have been to further the charitable objectives

Liable person is in detention

The property is left empty by a person who is in prison or detained. 

Liable person moved into a care home

If the person liable to pay Council Tax at the property has moved into a care home, you may be exempt. 

Read more about people who do not count for Council Tax. 

Liable person is deceased

Both of the following must apply:  

• the property must have remained unoccupied since the date of the liable person’s death
• a grant of probate or letters of administration must not have been made.  

The exemption will continue for up to 6 months after the grant of probate or letters of administration has been made. 

Occupation prohibited by law

Occupation of the property must have been prohibited by law or due to action taken under powers conferred by an Act of Parliament. 

This exemption does not apply if the local authority has served a repair notice. 

Property held for a minister of religion

The property must be a residence used by the minister to perform their duties of office. 

Property left empty by a person giving or receiving personal care

The property must have been their sole or main residence.  

The liable person must have moved to live with someone else to receive or provide care due to at least one of the following: 

• old age
• disablement
• illness
• past or present alcohol or drug dependence
• past or present mental health condition  

Property left unoccupied by students

The owner of the property must be a student, and before leaving the property, all the following must be applied: 

• they used it as their sole or main residence
• all other occupants were also students 

Mortgagee in possession

The property must have remained unoccupied since being possessed by the bank or building society which holds the mortgage. 

Property left empty by a trustee in bankruptcy

The liable owner must be a trustee in bankruptcy under the Insolvency Act 1986, or other bankruptcy legislation. 

Property is a caravan pitch or boat mooring

The pitch must not be occupied by a caravan, or the mooring must not be occupied by a boat. 

Property is an annexe

The annexe must form part of a single property which includes at least one other dwelling.