Exempt homes

Some occupied dwellings are exempt from paying council tax. They include properties in which only students or people under 18-years-old live, properties occupied only by diplomats, and properties occupied by some mentally impaired people.

An annex or similar self-contained part of a property that is occupied by an elderly or disabled relative of the residents living in the main part, may be treated as exempt from council tax.

Vacant properties are exempt when they are:

• Unfurnished (exempt for up to six months)
• Owned by a charity (exempt for up to six months)
• Require or are undergoing structural alteration or major repair (exempt for up to six months after completion but subject to a maximum exempt period of twelve months)
• Left empty by someone who has gone into prison
• Left empty by someone receiving personal care in a hospital or a home elsewhere; or someone who has moved in order to provide personal care to another person
• Left empty by students
• Waiting for probate or letters of administration to be granted (and for up to six months after)
• Repossessed by the mortgage lender
• The responsibility of a bankrupt's trustee
• Empty because their occupation is forbidden by law
• Waiting to be occupied by a minister of religion
• Dwellings annexed to another dwelling that cannot be let separately.

Forces' barracks and married quarters are also exempt. Their occupants will contribute to the cost of local services through a special arrangement.

If you think your property may be exempt you should contact the Revenue Services Office.

Pid No: 60