Homes that do not pay Council Tax
Some homes are exempt from Council Tax. These include:
- Empty homes that:
- have no furniture (up to 6 months)
- are owned by a charity (up to 6 months)
- need major repairs or structural changes (up to 12 months)
- belong to someone in prison
- belong to someone who has moved to get care in a hospital or care home
- belong to someone who has moved to give care to another person
- are left empty by students
- are waiting for probate or letters of administration (and up to 6 months after)
- have been repossessed
- are managed by a bankrupt person鈥檚 trustee
- cannot be lived in because the law says so
- are waiting for a minister of religion to move in
- Homes lived in only by students
Important:
The exemption is for the property, not for the person. This means the discount applies to the home itself. It does not depend on who owns it or who lives there.
Example:
- If a home has been empty for more than 6 months before you became responsible for it, the 6-month period does not start again.
- If someone else has already claimed 2 months of the 6-month exemption, you will only get the remaining 4 months.