Property Exemptions

The Council is able to give advice on the types of exemptions available and how to apply. If you qualify for an exemption this will mean no Council Tax is payable.

Empty Properties In Need Or Undergoing Structural Repair

The exemption will apply to uninhabitable properties up to a maximum period of 12 months. Property must be undergoing or in need of major repair work to render it habitable or in need or undergoing structural alteration. 

A Visiting Officer may need to inspect the property before the exemption can be awarded.

Former Occupant is living in a Care Home or Hospital

This exemption applies where the owner or tenant of the property is permanently residing in a hospital, residential care home or nursing home and will not be returning to the property

Former Occupant has Died

When a person has died and their property is left unoccupied, it is exempt whilst waiting for probate or letters of administration to be granted.

Once they have been granted, providing the property remains unoccupied the exemption can be awarded for a further 6 months, but each case will be looked at on its own merits. After this time if property is furnished a 100% charge becomes payable. If the property is unfurnished a 50 % charge becomes payable. 

Former Occupant has been Committed to Prison

Unoccupied properties where the liable person is being held in detention.

This includes people who are detained by order of a court whether they are in prison, in a hospital or any other place. 

Empty properties Owned By a Charity

The exemption will apply for up to 6 months from the date it became unoccupied.Property must have been used for purposes of the charity before becoming unoccupied.

This exemption applies whether or not the property contains furniture. 

Occupation is prohibited by law

Unoccupied properties that are prohibited from occupation by law. This includes properties that are unfit for human habitation also holiday chalets and caravans during the periods when occupation is prohibited.

Property is being held for a minister of religion

Unoccupied properties that are awaiting occupation by a minister of religion from which he or she will perform the duties of their office. 

Former Occupant Has Left to Receive Care

When a person has gone to live with someone else permanently in order to receive care and their property is left unoccupied, the property is exempt.

The person must be receiving care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. 

Former Occupant has left to Provide Care

When a person has left their property permanently, in order to provide care for someone, and their property is left unoccupied, the property is exempt.

The person must be providing care to another person who requires the care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.


Former Occupant Has Left To Take Up Full Time Education

Where the liable person has left their property unoccupied and they are residing elsewhere for the purpose of attending an educational establishment as a student, the property is exempt. The student must have retained the right to return to the property, in order for it to qualify for this exemption. 

Properties Which Have Been Repossessed

Where an unoccupied property has been repossessed by a Bank/Building Society but is legally in the ownership of the former occupant, it is exempt. 

Unoccupied Annexe to an Occupied Property

An unoccupied annexe is exempt if it cannot be let separately from the occupied property because it would breach planning control. 

Halls of Residence

Halls of residence for students are exempt provided the accommodation is owned or managed by an education establishment

Property Solely Occupied by Students or Student Nurses

Where a property is occupied solely by full time student(s) it is exempt.

A student is defined as,

A person who is enrolled in a full time course of education. The course must last for at least one year and the student must attend the course for at least 24 weeks of the year and study for at least 21 hours per week.
A person under the age of 20 who is on a course which lasts for at least 3 calendar months and who studies for at least 12 hours a week. The course must not be a course of higher education. Evening classes and correspondence classes do not qualify.

Armed Forces Accommodation

Properties that are owned by the Crown and used as Armed Forces Accommodation are exempt whether or not they are occupied.

Property Occupied Solely by Members and Dependents of Visiting Armed Forces

Properties that are occupied by members and dependents of visiting armed forces are exempt. 

The following occupied properties are exempt from Council Tax;

Property is Held by the Trustee of a Bankrupt

Properties that are unoccupied and are the responsibility of a trustee in bankruptcy are exempt whether or not they are furnished. 

Property Occupied Solely by Person(s) Under 18 Years of Age

Properties that are occupied solely by person(s) under the age of 18 are exempt.

The landlord or owner is named on the bill and the exemption is applied to their bill. 

Unoccupied Caravan Pitch or Boat Moorings

Caravan pitches or boat moorings that are not occupied by a caravan or a boat are exempt. 

Properties Occupied Solely by Person(s) Who Are Severely Mentally Impaired

A property is exempt when it is occupied solely by person(s) who are severely mentally impaired.

Severely Mentally Impaired is the 'severe impairment of intelligence and social functioning (however caused) that appears to be permanent'.

A medical practitioner must certify this.

The person must also be entitled to one of the following benefits:

1. Incapacity Benefit
2. Attendance Allowance
3. Severe Disablement Allowance
4. Care Component of the Disability Living Allowance payable at the higher or middle rate under the Act
5. An increase in the rate of Disablement Pension
6. Disability Working Allowance
7. An Unemployability supplement
8. A Constant Attendance Allowance under the Personal Injuries (Civilians) Scheme 1983 or under article 14 of the Naval, Military or Air Forces (Disablement & Death) Services Pension Order
9. An Unemployability allowance under the above (8)
10. Income Support where the applicable amount includes a disability premium 

Property Occupied by person(s) with Diplomatic Privileges or Immunities

A property is exempt if it is occupied by person(s) on whom diplomatic privileges or immunities are conferred. 

Occupied Properties Which Are Separate Annexes (Commonly Known as Granny Annexes)

Granny annexes or similar unit of accommodation occupied by elderly or disabled members of the family living in the main part of the property

A dependent is defined as someone who is: -

* aged 65 years or more, or
* severely mentally impaired, or
* substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)

A family member is defined as a: -

* spouse, parent, grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew or niece, or the parent or child of such a relative, including a relationship by marriage and of the half-blood. 


Please contact us to apply

Welsh Speaking Contact Details

Cerys Allen

Telephone: 01938 551360

Corporate & Democratic Support Services
Neuadd Maldwyn
Severn Road
SY21 7AS

View official contact details for this service