Council tax - exemptions


Properties occupied solely by people in the following:categories are exempt for council tax

  • full time students,
  • people who are classed as ‘severely mentally impaired’

Also exempt are unoccupied properties which are:

  • unfurnished (for 6 months from the date last occupied)
  • undergoing major structural works (for up to 12 months from the date last occupied – even if by a previous owner)
  • the responsibility of a deceased person’s estate (up to 6 months after the Grant of Confirmation)
  • the previous resident owner or tenant is in long term care (hospital, nursing or residential care home)
  • former resident owner providing care elsewhere
  • unfurnished agricultural property
  • manses awaiting a minister
  • occupation prohibited by law.

For guidance leaflets see the page on Council Tax benefits

See our full list of Council Tax forms