Properties exempt from Council Tax

Empty furnished or unfurnished properties

An empty furnished or unfurnished property may be exempt from Council Tax if:

the person liable for Council Tax has died
the person liable for Council Tax is now living permanently in a residential care home or nursing home. This must be confirmed in writing by the home
it's owned by a charity
an annexe connected to the main property is occupied by the liable person and difficult to let separately
the person liable for Council Tax is living elsewhere to receive care
it's been repossessed by a mortgage lender
the person liable for Council Tax is in prison, except in cases of non-payment of fines or Council Tax
it's waiting to be occupied by a minister of religion
it's empty because occupation is prevented by law
the person liable for Council Tax is living elsewhere to provide care
the person liable for Council Tax is a student living elsewhere to study
it's the responsibility of bankrupt's trustee
it's a site for a caravan pitch or mooring for a boat
it's the main residence of service personnel who have been posted away from home and they are living in accommodation provided by the Ministry of Defence

You can find out more about these circumstances by emailing us at council.tax@stockport.gov.uk. In your email, make sure you include: