If you believe your property should be exempt from council tax, there are several potential exemptions based on specific circumstances. Here’s a summary of common reasons for exemption:
| Exemption Reason | Details |
|---|---|
| Deceased Person | If the only resident has passed away. |
| Care Home | If the last occupier has moved permanently into a care home. |
| Prison | If the property is empty because the occupier is in prison. |
| Unoccupied & Unfurnished | 100% discount for 1 month after which full Council Tax is payable. |
| Students | If the property is fully occupied by full-time students. |
| Annexes | If the property is a wholly unoccupied annexe. |
For a full list of exemptions and to apply, you can visit the Council Tax Exemptions page. If your situation doesn’t fit these categories but you feel you have exceptional circumstances, you may also apply for a discretionary reduction under the Local Government Finance Act 1992.