Council Tax and empty properties

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