These exemptions apply whether the properties are furnished or unfurnished:
Deceased person
An exemption may be available for up to six months after grant of probate/ letters of administration for empty properties, where the Council Tax payer has died and they were the only owner or tenant. Then Council Tax is charged at 50% until the property is reoccupied or ownership changes.
Apply for Council Tax exemption for a deceased person
Student discount
If you’re a full-time student, you might be exempt from paying any Council Tax, or get a discount on your household’s bill. School leavers, student nurses, apprentices, those doing their initial teacher training and youth trainees may be eligible for a Council Tax discount.
Apply for a student discount or exemption
Annexe reductions
If the annexe is empty and there is a planning restriction to prevent it from being let separately from the main property, then you may be entitled to an exemption. You will need to provide a copy of the planning condition to claim this.
Council Tax is not payable for an annexe in which a dependent family member lives. A dependent relative is someone who is: severely mentally impaired or aged 65 or over.
The Council Tax bill for the annexe will be reduced by 50% where the annexe is being:
- used as part of the main property; or
- used by a non-dependent relative of the person liable to pay on the main home.
The reduction will apply after any other discounts have been applied.
We may need to visit the property to confirm the living arrangements to grant this exemption or reduction.
For more information on annexes, please contact us.
Other properties which may be exempt
An exemption from Council Tax means there is no Council Tax to pay. This depends upon who is living in the property or why the property is empty.
- Where the occupier is in a hospital, care home, or where the occupier is living elsewhere to receive care (care must be necessary due to old age, disablement or illness, including alcohol or drug dependency)
- Where the occupier is living permanently elsewhere to provide personal care.
- Property left empty by a student studying elsewhere (must have been a student since leaving the property or became a student with six weeks of leaving)
- Student halls of residence
- Repossessed properties
- Property left empty by a bankrupt person
- Property held for a minister of religion for ‘work purposes’
- Owned by a charity and when last occupied used for the purposes of the charity (exempt for up to six months, 50% charge thereafter)
- Armed forces accommodation or visiting armed forces accommodation
- Occupied only by people who are severely mentally impaired
- Occupied by diplomats
- Occupation of a property is prohibited by law – This applies to unoccupied properties which have been served with prohibition orders, compulsory purchase orders and planning conditions, structurally unsafe etc.
If you think you qualify for one of the exemptions listed, please contact us.
People who may be exempt
Some people aren’t counted for Council Tax. If there are people in your home who aren’t counted, it may mean that you can get a discount. If only one person is counted, you will get 25% off your bill. If no-one is counted, you will get 50% off your bill.
The following people aren’t counted for Council Tax, provided we have proof of their circumstances:
- Full-time students, student nurses, apprentices, Youth Training trainees and initial teacher training
- Patients resident in hospital
- People being looked after in care homes
- People who are severely mentally impaired
- People staying in certain hostels or night shelters
- 18 and 19 year olds who are at school or have just left school
- All people who are under 18
- Care workers working for low pay, usually for charities
- People caring for someone with a disability (not their spouse, partner or child under 18)
- Members of religious communities (monks and nuns)
- People in prison or those detained elsewhere (except those in prison for non-payment of council tax or a fine or those being held in police custody until being remanded in custody by a court)
- Diplomats and members of international organisations headquartered in the UK, and their non-British spouses
If you think you may qualify for a discount please contact us.
If you are leaving care to become independent and you’re aged between 16 and 25, Kent County Council may be e to help support you through their local offer. You can visit Kent County Council’s website for more information on their local offer.