Properties exempt from Council Tax

2. 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

Make an enquiry about your Council Tax