Claim a council tax exemption
If a property meets the requirements for an exemption then Council Tax won’t need to be paid for a certain amount of time. Each class of exemption has different requirements. Please tell us immediately of any change in circumstances, because it will affect your Council Tax bill.
You can apply for an exemption using our online form.
Structural work – from 1 April 2016 North East Lincolnshire Council will no longer award an exemption in these cases
Owned by a charity – an unoccupied property, owned by a body established for charitable purposes, for a maximum period of six months from the last occupation. Provided that the property was being used for the purposes of the charity up to that date.
Unoccupied and unfurnished properties – from 1 April 2016 North East Lincolnshire Council will no longer award an exemption in these cases.
Occupant in prison – such properties will be exempt if the person who would be responsible for the bill is in prison/detention and no-one else lives in the property.
Occupant in care home or hospital – an unoccupied property which was last occupied as the sole or main residence of a person or persons now permanently in a hospital or care home and no-one else lives in the property.
Properties left unoccupied when a person dies – the property will be exempt if an administrator or executor of the person’s estate is responsible for the property and no-one else lives in the property. It will be exempt for up to six months after probate has been granted. (The date of probate will be required).
Occupation is prohibited by law – an empty property whose occupation is prohibited by law. This may include properties where a planning restriction on occupation applies.
Unoccupied properties which will next be used by ministers of religion – an unoccupied dwelling, such as a vicarage, is exempt indefinitely if it is held to be available for occupation by a minister of any religious denomination and from where they will perform the duties of their office.
Properties left unoccupied by people receiving care – the property will be exempt if the person who would normally pay council tax is living somewhere else (other than a hospital or home) to receive care and no-one else lives in the property. Confirmation by a GP will be required.
Properties left unoccupied by people who are providing care – the property will be exempt if the person who would normally pay council tax does not live in the property because he or she provides care somewhere else, and no one else lives in the property. Confirmation by a GP will be required.
Properties left unoccupied by a person who is a student – an unoccupied property which was last occupied as the sole or main residence of the liable person(s), where the liable person(s) have been a student since the date they ceased occupation, or become a student within six weeks of that date.
Properties left unoccupied due to repossession – an unoccupied property which has been repossessed.
Occupied: Halls of residence – the property will be exempt if it is lived in mainly by students and owned or managed by an educational establishment.
Occupied: properties occupied entirely by students – the property will be exempt if it is lived in by one or more students, either as full-time or term-time accommodation.
Occupied/unoccupied : Armed Forces – Armed forces accommodation owned by the Secretary of State for defence.
Occupied: visiting forces – a property occupied by a person associated with visiting forces.
Last occupant bankrupt – an unoccupied property held by a trustee in bankruptcy.
Caravan pitch or mooring – a pitch or mooring which is not occupied by a caravan or boat.
Occupied: all under 18 – a dwelling where all the residents are under age 18.
Unoccupied: annexe – the dwelling forms part of a single property which includes another dwelling, and cannot be let separately without a breach of planning control. This could apply to empty granny flats.
Unoccupied: mentally impaired – all the residents are severely mentally impaired.
Unoccupied by diplomat – the main residence of a person with diplomatic privileges or immunity.
Occupied : annexe – an exempt dwelling if it forms part of a single property including at least one other dwelling and is the sole or main residence of a dependent relative of the occupier of the dwelling (or one of those other dwellings).
This class W exemption remains valid, but from 1 April 2014 if the annexe occupier is a relative of the main dwelling occupier, but is not their dependent relative, the annexe occupier may be entitled to a 50% discount on their council tax.
Council Tax Liability and Billing team (telephone and postal enquiries only), Local Taxation and Benefits, Municipal Offices, Town Hall Square, Grimsby, DN31 1HU
Telephone: 0300 3030164 option 5