Most dwellings will be subject to the Council Tax. Some, however, will be exempt and there will be no Council Tax to pay on them.

Class Summary
A.

An unfurnished dwelling which:-

a) - requires or is undergoing, or has undergone major repair work to render it habitable, or
b) - is undergoing or has undergone structural alteration.

The exemption will apply for the shorter of:-
- A period of 12 months
- A period starting the day the dwelling became unfurnished and ending 6 months after the major repair or structural alteration was substantially completed.

B.

A dwelling owned by a Charity which has been unoccupied for less than 6 months.

C.

A dwelling which is vacant and substantially unfurnished and has been so for a period of less than 6 months, or a dwelling which is in the course of erection or whose erection is substantially complete but has remained vacant and unfurnished for a period of less than 6 months since completion.

D.

A dwelling which is unoccupied because the liable person is detained in prison.

E.

A dwelling which is unoccupied because the liable person is a long-term patient in a hospital or care home.

F.

A dwelling which is unoccupied and where the liable person is the personal representative of the deceased former occupier, and less than six months have elapsed since grant of probate or letters of administration were made.

G.

A dwelling which is prohibited from occupation by law.

H.

A dwelling which is unoccupied and held available for occupation by a minister of religion.

I.

A dwelling which is unoccupied because the liable person is receiving care elsewhere.

J.

A dwelling which is unoccupied because the liable person is providing care elsewhere.

K.

A dwelling which is unoccupied because the liable person is a student living elsewhere.

L.

A dwelling which is unoccupied because it has been repossessed by the mortgagee.

M.

A Student Hall of Residence.

N.

A dwelling which is occupied entirely by students. The exemption will still apply where a non-British student's spouse is resident if that person is prevented, by terms of their UK entry visa, from taking employment or claiming benefits.

O.

A dwelling which is owned by the Secretary of State for Defence.

P.

Dwellings which are occupied by members of visiting forces (within the meaning of Part I of the Visiting Forces Act 1952).

Q.

A dwelling which is unoccupied and where the liable person is a trustee in bankruptcy.

R.

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat.

S.

A dwelling occupied only by a person or persons aged under 18.

T.

An unoccupied dwelling which forms part of a single property which includes another dwelling and which may not be let separately without breaching Planning control.

U.

A dwelling occupied only by severely mentally impaired persons or occupied by severely mentally impaired persons together with one or more students.

V.

A dwelling in respect of which the liable person is a Diplomat or working for certain International Organisations.

W.

An annexe or similar self contained section of a property occupied by an elderly or disabled relative of the residents living in the other part of the property.