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