EXEMPT PROPERTIES

• Properties requiring or undergoing major repair works or structural alterations to render it habitable. (Exempt for up to 12 months)
• Owned by a charity (exempt for up to 6 months).
• Continuously unoccupied and substantially unfurnished for less than six months (from date of last occupation and irrespective of changes in ownership).
• Properties left empty by a person in detention (e.g. prison).
• Properties left empty by a person who has become a patient solely or mainly resident in a hospital or care home.
• Unoccupied properties which form part of the estate of a deceased person and where letters of administration or grant of probate have yet to be made (and up to six months after the grant of probate if the property remains unoccupied).
• Properties where occupation is prohibited by law.
• Unoccupied property awaiting occupation by a minister of religion.
• Properties left empty by a person who has moved to receive care.
• Properties left empty by a person who has moved to provide care to another person.
• Properties left empty by a student.
• Properties that have been repossessed.
• Properties where the liable person is a member of a visiting armed force.
• Unoccupied properties which are the responsibility of a bankrupt's trustee.
• A pitch or a mooring not occupied by a caravan or houseboat.
• Properties occupied only by persons aged under eighteen.
• An unoccupied annex which may not be let separately.
• Properties wholly occupied by persons who are severely mentally impaired.
• Properties occupied wholly by students.
• Annexes occupied by a dependent relative.
• Main residence of a diplomat.

If you think your property may be exempt write to the council.