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Exempt properties

Should you be paying council tax at all?

Should you be paying council tax at all?

We do not charge council tax for some homes. For example, if the property is empty for certain reasons or if the property is only occupied by certain people.

Should you be paying council tax at all?

We do not charge council tax if the property is empty and:

  • it is owned by a charity and was last used for charitable purposes (for up to 6 months)
  • you are in prison or detained by a court order
  • you are a long term residential patient in a hospital or care home
  • the only person living there before has died and the property is now unoccupied and probate has not yet been granted, or was granted less than six months ago
  • planning restriction does not allow anyone to live there 
  • it is waiting to be lived in by a serving cleric
  • you are living elsewhere to receive or provide care
  • it is an unused caravan pitch or boat mooring
  • you are bankrupt or the property has been repossessed
  • it is an annexe (or granny flat) which cannot be let separately

Also we do not charge council tax if the property is only occupied by:

  • full time students
  • people under the age of 18
  • dependant relatives who are either disabled or aged 65 or more and the home is annexed to the main property (a granny flat)
  • people with severe mental-health problems
  • visiting forces staff and their dependants
  • armed forces staff and their dependants and the home is owned by the Ministry of Defence
  • diplomats and their dependants

We do not charge council tax subject to a successful application and the legislative criteria being met.

The Government has ended the class C - empty and unoccupied for up to 6 months exemption and the class A undergoing major structural works for up to 12 months exemption. They stopped on the 31 March 2013.

Details of the changes to council tax exemptions and discount from the 1 April 2013 can be found on the new discounts page.

Be sure to let us know if you think you may be exempt; it costs nothing, but could save you money.

If you receive an exemption and the circumstances at the property change then you must let us know.  If you do not let us know of any such change within 21 days then a penalty of £70 can be charged for the first instance and then further charges of £280 for each additional time that the information is not provided.  If false information is supplied then penalties will also be applied at the same rates. 

Date Updated: 27/11/13

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Contact information

Contact:

Revenues & Benefits

Address:

AVDC PO Box 356 Aylesbury HP20 1GA

Telephone:

01296 585299

Email:

counciltax@aylesburyvaledc.gov.uk