Council Tax - Exemption
(Also known as: Reductions, )
Certain types of property are exempt from council tax including properties where all the residents are qualifying students and some empty properties. Further information is available here.
Contact Details:
Address: Local Taxation Services
Southampton City Council
Civic Centre
Southampton
Postcode: SO14 7UA
Telephone: 023 8083 2349
Email: council.tax@southampton.gov.uk
Fax: 023 8083 2144
Details of service:
Certain types of property are exempt from council tax including properties where all the residents are qualifying students, and empty properties which: -
are unfurnished (exempt up to 6 months).
are owned by a charity (exempt for up to 6 months).
require or are undergoing major repair works to make them habitable, or where structural alterations are taking place which are not complete (from 1 April 2000 this exemption is time limited to i) 12 months after the exemption commences or ii) 6 months after work was completed, whichever is the sooner).
are left empty by someone who has gone into prison, hospital, a nursing home or residential home.
are left empty because either probate or letters of administration are awaited, or less than 6 months have elapsed since they were granted.
are prohibited by law from being occupied.
are empty awaiting occupation by a minister of religion.
have been repossessed by a mortgagee (usually a bank or building society).
are empty because the resident is providing/receiving care elsewhere (special rules apply and further information will be supplied on request).
are owned by the Secretary of State for Defence for the purposes of armed forces accommodation.
are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy.
is an unoccupied annex which cannot be let separately, because it is part of the main home and where its letting is restricted under planning regulations.
nobody lives in and is owned by a student (who has remained a qualifying student since it became empty).
OR properties which:
are occupied solely by qualifying students.
are occupied solely by a severely mentally impaired person.
are occupied by a non-British student and where the spouse is not a British citizen and who is prevented by the terms of their entry visa from either taking paid employment or from claiming benefits.
are annexes, to other homes, solely occupied by dependant relatives of the council taxpayer resident in the other homes.
all the residents are aged under 18.
occupied by diplomats and certain dependants.
We will make regular checks to see if you should still get an exemption.
If you want more information about exemptions, contact the council tax office.
Last updated: 18 October 2007
