Council Tax Exemptions

Some dwellings are exempt from Council Tax in the following circumstances (and therefore no Council Tax is payable).

Some exemptions apply to occupied properties:

  • occupied only by full time students
  • occupied only by persons under the age of 18
  • occupied only by severely mentally impaired persons
  • annexe occupied by a dependant relative
  • Armed forces Accommodation for UK forces

The following exemptions apply to vacant properties: (Vacant means no-one lives there)

  • owned by a charity - for up to six months
  • empty due to a person being in prison
  • empty due to a 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


Please use the relevant exemption application below if any of the above conditions apply.

Revenues Services
E-mail: counciltax@testvalley.gov.uk