Council tax is not charged for some properties, which are known as 'exempt properties'. Usually council tax must be paid for any property that is in the council tax valuation list. However the Government has made certain types of property exempt from charge:
Types of properties
- Halls of residence for students
- Forces barracks and married quarters
- Repossessed properties waiting to be sold
- Properties which people are not allowed to live in (a closing order must have been issued)
- Properties waiting for probate or letters of administration to be granted (exempt for six months after probate is granted)
- A "granny annexe" with a planning permission restriction
- Properties which a bankrupt's trustees are responsible for
- Properties which a minister of religion is going to move into
Empty properties
- Empty properties owned and last occupied by a charity (exempt for six months)
- Properties left empty by people who have gone into prison
- Properties left empty by people who are living elsewhere in order to provide personal care to someone or who have moved elsewhere to receive personal care
Occupants
- Properties where only those under 18 live
- Properties where only students or school leavers live
- Properties where only members of visiting forces live
- Properties owned and last occupied by students
- Properties occupied by people who are severely mentally impaired