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Property related exemptions

There are a range of circumstances where a property will be exempt from Council Tax.

How it works

Some properties are exempt from council tax. This means that the person who would usually be liable for paying the council tax will not be charged anything.

If you own or live at a property that meets the requirements for an exemption, you still need to apply for an exemption in order to receive it. Exemptions are not applied automatically 

Unoccupied property exemptions

If your 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 six months from completion of the works, whichever the sooner)
  • owned by a charity (exemption allowed for up to six months only)
  • owned by a student and were last occupied by that student
  • unfurnished (exemption allowed for up to six months only)
  • Is waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).
  • the occupier has gone to prison
  • the occupier has moved to receive personal care in a hospital, care home or elsewhere
  • the occupier has moved out to provide personal care to another person
  • Is waiting to be occupied by a minister of religion
  • occupation is forbidden by law
  • has been repossessed
  • Is the responsibility of a bankrupt's trustee
  • Is the site for an individual caravan, mobile home or a mooring
  • Is difficult to let because the property is 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 live in the other property to qualify)

Occupied property exemptions

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

  • It is a forces barracks or married quarters (occupants instead contribute to the cost of local services through a special arrangement)
  • It is annexed to a family home and occupied by that family’s elderly or disabled relatives
  • an occupant is a member of a visiting force
  • an occupant is a foreign diplomat
  • all of the occupants are students
  • all of the occupants are aged 18 or under
  • all of the occupants are severely mentally impaired

Apply

Before you start

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

After you apply

After you have applied, we will visit your property to check that it meets the requirements for an exemption. This will usually happen within 3 months of your applying.

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 an 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