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