Council Tax and empty properties
Exemptions
The following are reasons why you may be eligible to be exempt.
A property left unoccupied:
- due to a bereavement. From the date of the persons death to six months after probate has been granted
- by a person who has gone into a residential care home on a permanent basis
- by a person who has gone to receive personal care elsewhere
- by a person who has gone to provide personal care elsewhere
- by a person who is in prison
- where the owner is a student
- which is the responsibility of a trustee in bankruptcy
A property:
- unoccupied caravan or boat mooring
- where occupation is prohibited by law
- that has been repossessed
- that is an unoccupied annexe