Dwellings are exempt if they fall into any of the following categories:

• Are occupied wholly by students
• Are occupied by children under 18 years of age
• Are occupied by people who are severely mentally impaired

Vacant properties are also exempt which:

• Are unfurnished (exempt for up to 6 months)
• Are owned by a charity (exempt for up to 6 months)
• Require, or are undergoing, structural alteration or major repair (exempt for up to 12 months or 6 months after completion, whichever is the sooner)
• Are left empty by someone who has gone into prison or who has moved to receive personal care in hospital or a home elsewhere
• Are left empty by someone who has moved to provide personal care to another person
• Are waiting for probate or letters of administration to be granted (and for up to 6 months afterwards)
• Have been repossessed
• Are the responsibility of a bankrupt's estate
• Are empty because occupation is forbidden by law
• Are waiting to be occupied by a minister of religion
• Consist of an unoccupied annexe to an occupied dwelling

An exemption will also apply to an annexe or similar self-contained part of a property if it is occupied by an elderly or disabled relative of the residents living in the rest of it.

If you think your property may be exempt please contact the Council Tax Section on 01455 238141 (ext 5776, 5623, 5715 or 5781)