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Thursday , December , 14 2017

Council Tax exemptions

Some dwellings may be exempt from Council Tax, including properties which are empty or occupied only by students, by people under 18 years of age, or by people who have an enduring mental illness but are liable to pay Council Tax.

If an application form is not available for the class of exemption you require, please contact us by email customerservices@carlisle.gov.uk or telephone 01228 817200.

Unoccupied Dwellings

Class Description of exemption Limit
B An unoccupied dwelling which is owned by a charity and was last occupied for charitable purposes 6 Months
D An unoccupied dwelling which is owned by someone who has gone into prison  
E An unoccupied dwelling which is owned by someone who has moved to receive personal care in a hospital or a home elsewhere  
F An unoccupied dwelling where a deceased owner's estate is awaiting probate or letters of administration to be granted Up to 6 months after granted date
G An unoccupied dwelling whose occupation is prohibited by law.  
H An unoccupied dwelling which is awaiting occupation by a Minister of religion.  
I An unoccupied dwelling which is owned by someone who has moved to receive personal care elsewhere but not in a hospital or a home.  
J An unoccupied dwelling which is owned by someone who has moved in order to provide personal care to another person.  
K An unoccupied dwelling which is owned by a student and was last occupied by that person or by other students.  
L An unoccupied dwelling which is subject to repossession by the Mortgagee.  
Q An unoccupied dwelling which is the responsibility of a trustee in bankruptcy.  
R A pitch or mooring which is not occupied by a caravan or boat.  
T An unoccupied dwelling which forms part of a single property including another dwelling (for example, a granny annex) and may not be let separately without breach of planning control.  

Occupied Dwellings

Class Description of exemption
M A hall of residence occupied only by full time students.
N A dwelling occupied only by full time students.
P Accommodation for visiting forces.
S A dwelling occupied only by people under 18 years of age.
U A dwelling is exempt if it is occupied by one or more persons who have an enduring mental illness and does not lose the exemption if it is also occupied by, or owned by, one or more students.
V A dwelling occupied by a diplomat.
W A self contained part of a property, which is occupied by a dependent relative of the family in the other part.

Please note that an 'owner' for Council Tax purposes is a person who has a 'Material Interest' in a dwelling. A 'Material Interest' means a freehold interest, or a leasehold interest which was granted for a term of six months or more.

Changes from 1 April 2013

On 1 April 2013 some of the exemptions and discounts changed. The changes were:

  Before 1 April 2013 From 1 April 2013
Uninhabitable properties Class A exemption 100% for up to 12 months Class D 75% discount for up to 12 months
Short term vacant properties - unoccupied and unfurnished Class C exemption for up to 6 months Class C 50% discount for up to six months
Medium term vacant properties - empty for between 7 and 24 months  50% standard empty discount indefinitely 25% discount
Unoccupied but furnished properties 10% discount indefinitely 10% discount indefinitely (no change)
Long term vacant properties - more than two years vacant 50% standard empty discount indefinitely 150% Council Tax chargeable

 Contact Details

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