Council tax exemptions and premiums

£150 energy bill rebate for council tax bands A to D

The government is providing a £150 one-off energy bills rebate for households in bands A to D, registered for council tax at 1 April 2022, except where the property is empty or a second home. For information on when and how you will receive the rebate, go to £150 energy bill rebate. To download the government's leaflet, go to your council tax bill explained.

Exemption for unoccupied properties

Types of unoccupied properties for which you can get council tax exemption are listed below.

Reason unoccupied Exemption
Property owned by a charity You can get an exemption up to 6 months from the date it became unoccupied.
Property left vacant by a prisoner Your property will be exempt from the date you are detained until it is reoccupied, even if you are in custody before a trial, unless you are in prison for not paying a fine or council tax.
Property left vacant by a hospital or care home patient You property will be exempt from the date you moved into the hospital or care home.
Unoccupied because you live elsewhere to get care You can get an exemption if you go to live elsewhere so you can get care, for example with a relative.
Unoccupied because you moved to provide care You can get an exemption if you have moved away to provide personal care for someone else.
Unoccupied due to death Your property will be exempt until 6 months after the date of grant of representation, known as probate – go to GOV.UK: applying for probate.
Unoccupied by public law, statute or regulation Your property is exempt if the law bans people from living in it, because it is unfit to live in or because planning law forbids people living in it, for example a holiday home. It does not include action between people or companies.
Unoccupied annex to an occupied dwelling You can get an exemption for an unoccupied annex that is part of the building, including another occupied home, if no one lives in it. Under planning regulation, it cannot be let separately.
Unoccupied but held by a minister or a religion Properties, such as vicarages, are exempt while unoccupied when a minister leaves until a new minister is appointed.
Unoccupied by a student If your last occupier was a student or became a student within 6 weeks of leaving the property, it is exempt.
Property repossessed by a mortgage lender Properties repossessed by a mortgage company are exempted from the date of repossession until the property is sold or reoccupied. It does not apply to properties where people hand back the keys.
Property unoccupied due to bankruptcy If you are acting as a trustee in a bankruptcy, you can get an exemption, whether the property is furnished or unfurnished.

Request an exemption

If you believe your property may be exempt from council tax for one of the reasons listed above, contact us using our council tax request a service form.