Council Tax Exemptions
There are certain categories of property which are exempt from Council Tax.
The main exemptions are:
Where a Property is Unoccupied: subject to a time limit
- previously occupied by students (maximum 4 months)
- unoccupied and unfurnished properties (maximum 6 months)
- held by a Registered Charity (maximum 6 months)
- where the liable person has died and an executor has been appointed (maximum 6 months)
- under reconstruction - property which is being structurally repaired, improved or reconstructed (maximum 12 months)
Where a Property is Unoccupied; without a time limit
- where the householder is in hospital, a nursing home or in residential care on a long term basis.
- is in prison or has been detained under The Mental Health Act.
- farm cottage situated on agricultural land and last occupied by a farm worker.
- repossessed by a Bank/Building Society.
- property held by a Housing Association as a trial flat for the elderly or disabled.
- where occupation is prohibited by law.
- where property is available for occupation by a Minister of Religion.
- where the liable person is living elsewhere to provide or receive care.
- property which is owned by a Housing Body and is kept unoccupied with a view to being demolished.
- property where liability falls to be met solely by a Trustee in Bankruptcy.
Where a Property is Occupied
- full-time students
- persons under 18
- a person who is severely mentally impaired
- Ministry of Defence armed forces accommodation or property occupied by members of visiting forces.
For further information please contact the Local Taxes team on 01738 477430 or email localtaxes@pkc.gov.uk.
