Council Tax discounts

Exempt properties

Some properties are exempt from Council Tax. These include both occupied and unoccupied properties and include:

  • properties occupied solely by students
  • properties which are vacant following the death of the occupier, where relatives are waiting for probate or letters of administration to be granted (these properties continue to be exempt for a further six months)
  • unoccupied properties owned by a charity
  • properties left unoccupied because the liable person is receiving care elsewhere

For this full list of exempt properties, see Exempt properties.