Property based exemptions

Which properties are exempt from paying council tax (eligibility)

Unoccupied properties

If a property is unoccupied for any of the following reasons it may be exempt from council tax:

• Requires or is undergoing major repair or structural alteration (exemption allowed for up to one year only or 6 months from completion of the works, whichever the sooner)
• Is owned by a charity (exemption allowed for up to six months only)
• Is unfurnished (exemption allowed for up to six months only)
• Someone who has gone to prison
• Is left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere
• Is waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).
• Is empty because occupation is forbidden by law
• Is waiting to be occupied by a minister of religion
• Is left empty by someone who has moved out to provide personal care to another person
• Is owned by a student and were last occupied by that student
• Has been repossessed
• Is the responsibility of a bankrupt's trustee
• Is the site for an individual caravan or mobile home, or a mooring
• Is difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission. The liable person must, however, live in the other property to qualify.

Occupied properties

If a property is occupied, it may be exempt from council tax if it meets the following requirements:

• Occupied entirely by students
• Is a forces barracks/ married quarters. Occupants will contribute to the cost of local services through a special arrangement.
• Where at least one liable person is a member of a visiting force.
• Where all the residents are aged 18 or under.
• Where all the residents are severely mentally impaired
• Where at least one liable person is a foreign diplomat.
• Is annexed to a family home and occupied by that family's elderly or disabled relatives.

Apply

Before you start

You'll need your council tax account number to make an application.

After you apply

After your have applied we will visit your property to check that it meets the requirements. It may take us up to 3 months to complete our visit. 

You must continue to pay your current Council Tax bill while the outcome of your application is decided. If your application is approved, your reduction will be backdated based on then date your property was changed.

Apply for a Property Exemption

Help applying

If you need help applying and would benefit from face to face support, you can Book a One4all appointment. You can meet with a member of the team at a RCT library who will support you in completing and submitting the application.

Book an appointment

Report a change of circumstances

You must inform us immediately if your circumstances change as it could affect your entitlement to a discount. 

Report a change of circumstances

back to top

_________________________________________________________

The property:

• Requires or is  undergoing major repair or undergoing structural alteration (exemption allowed for up to one year only or 6 months from completion of the works, whichever the sooner)
• Is owned by a charity (exemption allowed for up to six months only)
• Is unfurnished (exemption allowed for up to six months only)
• Is left empty by someone who has gone to prison
• Is left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere
• Is waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).
• Is empty because occupation is forbidden by law
• Is waiting to be occupied by a minister of religion
• Is left empty by someone who has moved out to provide personal care to another person
• Is owned by a student and were last occupied by that student
• Has been repossessed
• Is the responsibility of a bankrupt's trustee
• Is the site for an individual caravan or mobile home, or a mooring
• Is difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission. The liable person must, however, live in the other property to qualify.

Occupied property exemptions

• Occupied entirely by students
• Is a forces barracks/ married quarters. Occupants will contribute to the cost of local services through a special arrangement.
• Where at least one liable person is a member of a visiting force.
• Where all the residents are aged 18 or under.
• Where all the residents are severely mentally impaired
• Where at least one liable person is a foreign diplomat.
• Is annexed to a family home and occupied by that family's elderly or disabled relatives.

Contact us for more information or apply for an exemption online.

You must continue to pay current Council Tax bills until the outcome of your application has been decided. If this is causing you problems, please contact us or visit the Difficulties Paying Your Bill page for more information.