Unoccupied property
Unoccupied and owned by a charity
If a property is unoccupied and owned by a registered charity, an exemption of up to 6 months may apply. To qualify for this exemption the property can be left furnished or unfurnished, but must meet the following requirements:
- the dwelling must be owned by the charity in question; and
- the charity must be established for charitable purposes only; and
- the last occupation must have been in furtherance of the objective of the charity
Unoccupied because occupation is prohibited by law
If you are not allowed to live in a property because occupation is prohibited by law then the property is exempt from Council Tax until the property can be occupied again.
To apply for this exemption please tell us why a Court has forbidden your property to be occupied.
Unoccupied and waiting to be occupied by a minister of religion
If a property is unoccupied and held available for occupation by a minister of (any) religion, for example a vicarage, then an exemption can be awarded to the property.
Unoccupied following repossession by mortgagee
If a property is repossessed then the mortgage provider becomes liable for Council Tax from the date of repossession. The mortgage provider is entitled to an exemption from Council Tax from the date of repossession until the property is sold or re-let.
Unoccupied because the person liable for the Council Tax is receiving care elsewhere, or is providing care elsewhere
There are two different exemptions available depending on whether the person is receiving care on a permanent basis in a hospital, nursing home or residential home, or they are permanently receiving care but somewhere other than these.
A different exemption is available for a property left unoccupied because the person liable for the Council Tax is providing long term care on a continuous basis elsewhere.
Unoccupied because the person liable for the Council Tax is detained in prison or hospital
An exemption is available if a property is left unoccupied because the person is detained in prison or hospital by order of a Court (except for the non-payment of Council Tax or fines).