Unoccupied Property Exemptions
There are different criteria for unoccupied properties and occupied properties.
You can apply for an exemption if the property is unoccupied for one of these reasons:
Property owned by a charitable body
The property must have been last used to meet the charity’s objectives such as housing refugees. This exemption applies for up to six months only.
Four conditions must be met to qualify for this exemption:
- Property must be owned by a charitable body
- Body must be established for a charitable purpose
- The property must be unoccupied for a period of less than six months
- The last occupation must have been to further the charitable objectives
We will need to see proof of the charitable objectives.
Liable person in detention
The property is left empty by a person who is in prison or detained.
Liable person deceased
The property must have remained unoccupied since the date of death, and a grant of probate or letters of administration have not been made.
In some circumstances, the exemption may continue for up to six months after grant of probate or letters of administration.
Occupation prohibited by law
Occupation of the property has been prohibited by law, or is kept unoccupied by action taken under powers conferred by an Act of Parliament.
This exemption doesn't apply if the local authority has served a repair notice.
We will need to see a copy of the prohibition order and pictures to support your application.
Property held for a minister of religion
The property must be a residence normally used by the minister to perform their duties of office.
Property left empty by a person needing personal care
The liable person has moved to live elsewhere in order to receive personal care.
This care must be needed because of:
- old age
- disablement
- illness
- past or present alcohol or drug dependence
- past or present mental disorder
The empty property must have been the person’s sole or main residence.
Property left empty by a person giving personal care
The liable person has moved to live with someone else in order to provide personal care.
This care must be provided because of:
- old age
- disablement
- illness
- past or present alcohol or drug dependence
- past or present mental disorder
The empty property must have been the person’s sole or main residence.
Property left unoccupied by student(s)
The owner must be a student. Prior to leaving the property empty, they used it as their sole or main residence. All other residents were also students.
We will need to see a student certificate and proof of current address, such as a Council Tax bill.
Mortgagee in possession
The property has remained unoccupied since being possessed by the bank or building society which holds the mortgage.
When you apply, please provide a letter from the financial institution confirming possession.
Property left empty by a trustee in bankruptcy
The liable owner is a trustee in bankruptcy under the Insolvency Act 1986, or other bankruptcy legislation.
When you apply, please provide a copy of the bankruptcy order and proof of your new address.
Property is a caravan pitch or boat mooring
The pitch is not occupied by a caravan, or the mooring is not occupied by a boat.
Property is an annexe
The property is an unoccupied annexe which forms part of a single property which includes at least one other dwelling that may not be let separately without a breach of planning control.
Do it online
- Apply for a council tax discount or exemption
- Calculate benefit entitlement
- Apply for council tax benefit
Related documents
Council Tax Discounts and Exemptions