Exemptions

Some occupied properties are exempt from council tax:-

• occupied only by full time students
• occupied only by persons under age 18
• occupied only by severely mentally impaired persons
• occupied annexe to an occupied dwelling where property is occupied by an elderly or disabled relative of the owner who lives in the other part

Vacant properties also exempt:-

• requiring major repairs/structural alterations are exempt for a maximum of twelve months.(This exemption ceases from 31st March 2013)
• owned by a charity are exempt for up to six months
• unoccupied and unfurnished are exempt for up to six months.(This exemption ceases from 31st March 2013).
• unoccupied due to person being in prison
• unoccupied due to person having gone to live in a care home
• council tax payer deceased
• occupation prohibited by law
• dwelling held for a minister of religion
• person living elsewhere to receive care
• person living elsewhere to provide personal care
• dwelling left empty by a student studying elsewhere
• mortgagee in possession
• annexe which may not be let separately from another property without a breach of planning control

Contact the local taxation section if any of the above conditions apply.

Tel: 01594 812532

Email: Council.Tax@fdean.gov.uk