Exemptions

Council Tax Exemptions - Unoccupied properties
Some properties may be exempt from council tax. All requests for exemptions should be notified to the council at the time. We are unable to consider backdated requests unless supporting evidence is received.

Empty properties
A property which is unoccupied and unfurnished can be exempt for up to 6 months. This exemption is used for properties which are empty awaiting sale or for let or undergoing refurbishments (which are not major). After the 6 months, full council tax becomes payable even if the property remains unoccupied and unfurnished. - Unoccupied property form.

Uninhabitable/major works
A property which is unoccupied, unfurnished and in need of major repairs or structural renovations to make it habitable, can be exempt for a maximum of 12 months. The exemption can continue for up to 6 months after the works are completed providing the total exemption period does not exceed 12 months. Details of the works required or being carried out should be notified at the time. After the 12 months, full council tax becomes payable even if the property remains unoccupied and unfurnished. - Structural Alterations form.

Other exemptions for unoccupied properties

• The liable person has died - Deceased Chargepayer form.
• Property left empty by someone who is in hospital, care home, nursing home or hostel - Hospital/Care Homes form.
• The liable person is in prison - Persons in Detention form.

If you need to tell us about any of the following please complete an unoccupied property form

• Owned by a registered charity - exempt for a maximum of 6 months
• Empty because the resident is receiving or providing care elsewhere
• Awaiting occupation by a minister of religion
• Repossessed by a building society or bank
• Occupation is prohibited by law
• Owner is a student studying elsewhere
• The liable person is bankrupt
• An annex which cannot be let separately
• Unoccupied caravan pitch or boat mooring

Council tax exemptions - occupied properties

Students
If a property is occupied by full time students only, then the property will be exempt from council tax. Under council tax legislation a student is:

• Any person who is enrolled on a full-time course of education with an educational establishment (including in other Member States of the EU); The course should be one which runs for at least one academic or calendar year, and the student is required to undertake periods of study, tuition or work experience for at least 24 weeks in each year and for an average of at least 21 hours per week.
• A person under the age of 20 undertaking a qualifying course of education which lasts more than 3 months for at least 12 hours per week and which is not a course of higher education. This does not include correspondence or evening courses or courses in connection with a person’s job.
• Foreign language assistants
• Student nurses

Solent University provide the Council with a list of their students. Students from other establishments will need to provide evidence of their course details.

The exemption will be reviewed each year and end upon completion of the course. - Student form

Foreign students and their spouses
A foreign student will need to provide a student certificate. If accompanied in the UK by their spouse we will require confirmation that they are prevented from claiming state benefits or prohibited from working in the UK.

The passport will need to be produced at Gateway in the Civic Centre so that the endorsement in the passport can be noted.

If the spouse has no right to work or no recourse to public funds they will also be exempt from Council Tax. - Overseas student form.

Severe mental impairment
If an occupier is regarded as severely mentally impaired we will contact;

a) Their registered medical practitioner for confirmation he/she is severely mentally impaired

b) The Department of Work and Pensions for confirmation he/she is in receipt of a qualifying benefit

Once the confirmation is received depending on the number of adults in the property a discount or an exemption may apply. Please send details using the SMI Exemption form.

Other exemptions for occupied properties

• All residents are aged under 18
• Diplomats
• Visiting Forces
• Religious Communities

If you need to tell us of any of the above please email us using the details provided below.

When a Discount or Exemption no longer applies.

If you are currently receiving a discount or exemption on your council tax bill and it no longer applies, it is your responsibility to notify the Council. Please complete the Removal of Discount/Exemption form.