Council Tax Exemptions

An exemption from the payment of Council Tax is available in the following circumstances:

for up to 6 months (if it remains unoccupied after 6 months a 50% discount is available);
if it was last occupied together with agricultural lands.

the liability falls to be met from the estate of a deceased person provided that no grant of confirmation has been made or no more than 6 months has passed since such a grant was made;
the dwelling was previously occupied by student(s) (available for a period up to 4 months);
the dwelling is incapable of being lived in because of being structurally repaired, improved or reconstructed. The exemption will only apply for a maximum of 12 months from when last occupied or if sooner a maximum of 6 months after the works have been completed;
the liable person was formerly resident and has moved to receive personal care, whether in a hospital, a home or elsewhere. The liable person must have been away for this reason since they left;
the liable person has moved in order to provide personal care to another person. The liable person must have been away for this reason since they left;
the liable person is in prison;
the dwelling has been repossessed by a mortgage lender;
the dwelling is difficult to let separately, e.g. 'granny flats';
occupation is prohibited by law;
the dwelling is awaiting occupation by a minister of religion;
all the liable persons are students living elsewhere for the purpose of their studies.