Properties that do not pay Council Tax

Certain houses don’t have to pay Council Tax which are classed as:

Unoccupied and unfurnished properties
Exemption for Class C properties has been abolished and the full Council Tax is payable.

Uninhabitable properties
Exemption for Class A properties has been abolished and the full Council Tax is payable.

Empty and substantially unfurnished properties
We can levy an empty homes premium on properties that have stood empty and are substantially unfurnished for more than 2 years; these properties will be subject to a 150% Council Tax charge.

Exempt types

The exempt types are:

  • halls of Residence for students
  • occupied solely by students
  • occupied by visiting forces
  • occupied only by persons under 18
  • severely mentally impaired persons living alone
  • occupied only by diplomats
  • occupied annex to an occupied dwelling.

Properties which are empty and also:

  • owned by a charity (exempt for up to six months)
  • left empty by someone who has gone to prison
  • left empty by someone who has moved to receive personal care in a hospital or a home or elsewhere
  • waiting for probate or letters of administration to be granted
  • where probate or letters of administration have been granted (exempt for up to six months)
  • empty because occupation is forbidden by law
  • waiting to be occupied by a minister of religion
  • left empty by someone who has moved in order to provide care to another person
  • left empty by students
  • have been repossessed by a mortgagee
  • the responsibility of a bankrupt's trustee
  • unoccupied pitch or mooring
  • unoccupied annexes.

Please note: some of these are for a set time period, others are unlimited and only apply whilst qualifying conditions are met.

Contact us to apply

Telephone 020 8583 4242

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