Council Tax - Dwelling exemption

Some dwellings may be exempt from council tax

Any exemptions awarded are calculated on a daily basis for the period when the particular circumstances apply.

At other times, normal council tax is due, subject to any other reductions that may apply.

Apply - exemption for empty/unoccupied property

e.g. undergoing major repairs and alterations, unoccupied and owned by a charity, empty for up to six months, empty because the person is in prison etc

Apply - exemption for occupied property

e.g. student halls of residence, occupation only by students, UK armed forces accommodation, visiting forces accommodation, occupation by under 18s, occupation only by severely mentally impaired people etc

Exemptions for second homes