Council Tax - Exemptions
Council Tax isn’t charged on some properties. Properties might be exempt because they are:
- Unoccupied and unfurnished - up to six months’ exemption from the last date of 3 months continuous occupation.
- Unoccupied because someone has moved to receive or provide care. This could be because of old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental health problems.
- Occupied solely by students.
- Occupied solely by residents aged under 18 years.
- Occupied by someone suffering from severe mental impairment.
- Prevented by law from being lived in.
More information, including a full list of Council Tax exemptions, is available from the Related Downloads section of this page.
Severe Mental Impairment
One of the available exemptions includes a person who has a severe mental impairment of intelligence and social functioning, which appears to be permanent. The person must be entitled to a qualifying benefit and have the application for discount certified by a registered medical practitioner. More details are available on the severe mental impairment application form in the Related Downloads section of this page.
