Which dwellings are exempt from Council Tax?

In most cases the dwelling will need to be unfurnished or not lived in. However, there are some circumstances where an occupied dwelling can be exempt.

The following is a list of the types of dwelling that are exempt:

• A vacant dwelling which:

• requires or is undergoing major repair works to make it habitable;
• is having structural changes made which are not substantially completed; and
• has been vacant for a continuous period of not less than six months from when the works were completed.

• A dwelling owned by a charity and left empty for less than six months and was last occupied for charitable purposes.
• A dwelling left empty and unfurnished for up to six months.
• A dwelling where the person who would be liable is a prisoner.
• A dwelling where the liable person is in permanent residential care.
• A dwelling that was part of a deceased person's estate for a maximum of 6 months after probate has been granted.
• An empty dwelling, where its occupation is banned by law or it is kept unoccupied due to future compulsory purchase.
• A dwelling kept available for a minister of religion (any denomination) as a residence from which to perform their duties.
• Where the occupier is living elsewhere, for the purposes of receiving care, which is not a residential or nursing home.
• The Council Tax payer has moved away to provide care for a person who requires care because of old age, disablement, illness or alcohol or drug dependence or mental disorder.
• A dwelling last occupied by a person who is a student elsewhere. The student must have remained as such since the dwelling was last occupied. A person can become a student within six weeks of the date of leaving the property.
• Property that has been repossessed.
• A hall of residence of students.
• Occupied by one or more students.
• Owned by the Ministry of Defence kept for armed forces accommodations.
• Where the Council Tax payer has a relevant association with a visiting armed force.
• A dwelling that is the responsibility of a bankrupt's trustees.
• An empty caravan pitch or boat mooring.
• Occupied only by under 18s.
• 'Granny annexes':
• An unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let separately due to planning restrictions, or
• An occupied dwelling occupied by a dependant relative which is a separately assessed self-contained unit.

• A dwelling occupied only by one or more people who are severely mentally impaired.
• A dwelling occupied by diplomats or members of International HQ in the UK.

How do I claim an exemption?

Write to us saying why you think your dwelling should be exempt. Give as much information as possible, including your name, the address of the property, and your Council Tax account number.

How will I know that I have been given an exemption?

We will send you an exemption notice, which will show:

• the property address;
• the Council Tax band;
• the amount of Council Tax payable for the year;
• how long the exemption will last; and
• the amount of Council Tax covered by the exemption.

If you give me an exemption, what do I have to do?

If there is a change in the circumstances for which you were given an exemption, you must tell us straight away, in writing. You will need to give details of the change that has occurred and when the change happened.

Every so often, we will need to inspect the dwelling, particularly if it is empty. Also, we may send you a certificate to fill in to confirm that there have been no changes.

What can I do if you turn down my request?

If you do not agree with our decision you have the right to appeal.

You can get advice by contacting the Revenues office.

Revenues Office

E-mail:

council.tax@thanet.gov.uk

Tel: 01843 577558

(from 9am to 5.30pm)

Fax: 01843 577532

or Visit our offices