Council Tax - Dwelling exemption
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.
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
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