Council Tax Empty Properties

In some circumstances an exemption may apply at an empty property if -

• someone has gone into a care home, nursing home or hospital, they might not have to pay Council Tax on their empty home. This only happens if they do not plan on returning home, and they own or rent their property
• someone is receiving personal care in someone else's home, they might not have to pay Council Tax for the property they have left empty. This includes care due to -
  • illness
  • mental health
  • disability
  • old age
  • drug or alcohol addiction
• your home is empty because you have moved to care for someone, you might not have to pay Council Tax for the property you have left. This can include care due to -
  • illness
  • mental health
  • disability
  • old age
  • drug or alcohol addiction
• you have moved away for studying and left your home empty, you might not have to pay Council Tax. The property must have been your main residence before you moved away and must have started a full-time course either before you left, or within 6 weeks of leaving
• someone dies, we might be able to give you an exemption for the empty home they leave behind. The exemption means there will be no Council Tax to pay on their empty property for up to 6 months after probate is given
• there is a Council Tax exemption for homes that are empty because the occupier is in prison or detained for mental health or immigration reasons
• your property has been repossessed, you can apply for an exemption so that you do not have to pay Council Tax
• there is a legal reason why your property cannot be lived in, you can apply for a full Council Tax exemption. You have to be able to provide proof that it would be against the law to live there, such as a prohibition order or closure notice