Council Tax and empty properties

Exemptions

A property left unoccupied:

  • due to a bereavement is usually exempt from the date of the persons death to six months after probate has been granted
  • by a person who has gone into a residential care home on a permanent basis is exempt
  • by a person who has gone to receive personal care elsewhere is usually exempt
  • by a person who is in prison is usually exempt
  • where the owner is a student is usually exempt
  • which is the responsibility of a trustee in bankruptcy is exempt

A property:

  • where occupation is prohibited by law is exempt - no time limit up to the order being lifted
  • that has been repossessed is exempt - no time limit up to date of sale or re-occupation
  • that is an unoccupied annexe is exempt