Exemptions
There will be no charge if your property falls into one of these exemption classes.
- B: Empty property owned by, and used for the purposes of the charity (maximum of six months)
- D: Person responsible for Council Tax is in prison (except for non-payment of fines or local taxes).
- E: Person responsible is living in hospital, residential care or a nursing home
- F: Occupier has died, leaving the property unoccupied See our Occupier Deceased page for details
- G: Property cannot be occupied by law or planning restriction
- H: Next occupier will be a minister of religion
- I: Occupier gone to live elsewhere to receive personal care
- J: Occupier gone to live elsewhere to provide personal care
- K: Property left empty by a student owner
- L: Empty property repossessed by the mortgage company
- M: Student halls of residence
- N: All occupiers are students, school or college leavers or dependants of students
- O: UK armed forces accommodation
- P: Visiting forces accommodation
- Q: Property has been left empty by a bankrupt person
- R: Unused caravan pitch or boat mooring
- S: All occupiers under 18 years of age
- T: Unoccupied annexe with a planning condition restricting who can live there
- U: All occupiers severely mentally impaired
- V: Main residence of a person with diplomatic privilege or immunity
- W: Annexe which is occupied by a dependant relative.
When the property no longer meets the criteria for the exemption, Council Tax will become payable. See our Council Tax reduction section for details of the possible charges you may face once the exemption ends.
Apply for a Council Tax exemption
To ensure the criteria is met, we'll need to discuss your circumstances with you for the majority of exemptions, however some require an application form to be completed. Contact us at counciltax@sholland.gov.uk or by calling 01775 761161.
Change in Circumstances
If you qualify for an exemption you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change. Keep us informed of changes on counciltax@sholland.gov.uk or by calling 01775 761161.