This applies to properties which:
- are vacant and owned by a charity (exempt for up to six months)
- are left empty by someone who has gone into prison, or who has moved to receive personal care in a hospital or a home or elsewhere
- are left empty by someone who has moved in order to provide personal care to another person
- are left empty by students
- are vacant following the death of the occupier and where relatives are waiting for probate or letters of administration to be granted (and for up to six months after)
- have been repossessed by a mortgagee
- are the responsibility of a bankrupt’s trustee
- are empty because to live in them is forbidden by law
- are waiting to be occupied by a minister of religion
- are a pitch for a caravan or a mooring for a boat which has been left empty
- are occupied only by people under 18 years of age
- are unoccupied annexes which cannot be let separately from the main dwelling
- are occupied only by people who are severely mentally impaired or who are students
- are occupied by a person liable for Council Tax who benefits from diplomatic immunity
- are the home of a dependent relative of a person living in a dwelling within the same single property.
Forces barracks and married quarters are exempt; their occupants contribute to the cost of local services through a special arrangement.
If your bill shows that an exemption has been allowed, you must tell the council of any change of circumstances which affects your entitlement. If you fail to do so, you may be required to pay a financial penalty.