Council Tax charges, discounts and exemptions for empty properties
Other types of empty properties
An empty property exemption is also available if:
- the property is owned by a registered charity and last occupied in furtherance of the objects of the charity, for a maximum of six months
- it is an empty caravan pitch or boat mooring
- the only person who lived at the property has died
- the law prevents anyone from living at the property
- the property is held vacant for a minister of religion
- the people who lived at the property are now receiving personal care in a place other than a hospital or home
- the people who lived at the property are now living elsewhere for the purpose of providing personal care
- the property was last lived in by students where the student was the council tax payer
- it is an empty part of a single property that cannot be let separately