Some unoccupied properties are exempt, which means no-one has to pay council tax for the property.
The following unoccupied properties are exempt from council tax:
- property owned by a charity and was last occupied for charitable purposes
- property which is left empty by someone who is in prison or detained elsewhere
- property which is left empty by someone who has moved to receive personal care in a hospital or nursing or care home
- property which forms an annexe to an occupied building
- where probate or letters of administration are awaited
- where occupation is forbidden by law
- where the property is waiting to be occupied by a minister of religion
- property which is left empty by someone who has moved to receive personal care somewhere other than a hospital or nursing or care home
- property which is left empty by someone who has moved to provide personal care to another person
- property owned or leased by a qualifying student who has been a student for the whole of the period since it last ceased to be his or her residence
- property which has been repossessed by a mortgagee
- property which is the responsibility of a bankrupt's trustees
- a pitch for a caravan or a mooring for a boat, which is not currently occupied by a caravan or boat.
If you think an exemption applies to your property please contact us.