In some situations, when leaving a property unoccupied has been unavoidable, you may be eligible for an exemption from the Council Tax which is normally payable. Use this page to find out if this applies to you, and how to apply for a Council Tax exemption for an unoccupied property.
Unoccupied property exemptions
If a property becomes unoccupied in any of the following situations, you may be able to claim an exemption from Council Tax. Please go to the relevant page for further details.
Please note some exemptions are time limited.
If a property is left unoccupied following a death, go to the Probate exemption page (Class F).
If you are receiving care in a hospital, care home or elsewhere for so long that we can no longer consider your home to be your main residence, go to unoccupied property exemption (receiving care) to apply for a Council Tax exemption (Class E or I).
If you have left your property unoccupied to provide long-term care for someone else, please go to unoccupied property exemption (providing care) to apply for a Council Tax exemption (Class J).
The unoccupied property belongs to a registered charity and was previously used for the purposes of that charity (Class B), for example: social housing. Please note that this exemption does not apply:
- beyond a period of six months
- to new-build properties
- to newly purchased properties
- to properties which are owned by a charity, but let on the open rental market
The property is left unoccupied by a student who is living elsewhere because of their studies (Class K). To apply, you have to supply your student certificate and your term-time address.
You must be a full-time student, own the property and it the property must be your sole or main residence. If you meet this criteria and the property has been left unoccupied as you are living elsewhere because of your studies, you may be exempt from paying Council Tax. To apply, you have to supply your student certificate and your term-time address.
The unoccupied property is the responsibility of a trustee in a bankruptcy, or has been repossessed by the mortgage lender (Class L). To apply for a Council Tax exemption, you will need a letter from the trustee or mortgage provider, confirming the status of the building.
If the property is kept unoccupied so that it will be available for a minister of religion to perform the duties of their office (Class H). If you are a member of a religious community, you may also qualify for a special Council Tax discount. To apply, you will need a letter from the head of the religious community, confirming the status of the building.
An empty property is exempt from Council Tax (Class G) if its occupation is (one of the following):
- prohibited by law (for example, by a Prohibition Order from the local authority, or a Prohibition Notice from the fire authority)
- restricted by a planning condition (under the Town and Country Planning Act 1990)
- prohibited, pending a compulsory purchase, under an Act of Parliament
The address is a caravan pitch or a houseboat mooring that is not currently occupied by a caravan or a boat (Class R). To confirm the status of the pitch or mooring, we will arrange to make a site visit.
If your property becomes uninhabitable due to fire or flood, we can offer up to a 100% discount for a maximum of six months towards your Council Tax bill. To be eligible, all of the following should apply:
- The property must be your sole residence.
- It must have been vacated on the day the fire or flood occurred and remained empty.
- Photos of the damage and evidence from insurers of the extent of the damage must be provided.
To apply for this discount, please email the details, including evidence, to counciltax@bathnes.gov.uk for further information.
Apply for an unoccupied property Council Tax exemption
To apply for your Council Tax exemption, you will need:
- to have your Council Tax account number. This is a seven or nine digit number, and you can find it in the top left hand corner of your Council Tax bill. If you are unsure, please view this example bill
- evidence that you are eligible for the exemption. (Please check the notes above for details of any documents you will need to supply.)
Apply for an unoccupied property exemption
Next steps
- When we have verified your details, we will issue a new Council Tax bill. You should receive this within 28 days.
- The exemption will last from the date you inform us of the property. We cannot backdate claims.
- Once the exemption period expires, a full Council Tax charge becomes payable.
Your responsibilities
- After you have applied for your exemption, you must still pay the instalments on any Council Tax bill we have sent you, until we issue a new bill.
- If you disagree with the amount of Council Tax we ask you to pay after we have processed your exemption, please use our online form to contact us.
- We will check every year that you can still claim the exemption. You may receive a letter, asking you to confirm this. You must respond promptly to any letters you receive. We may cancel your discount or exemption if you do not reply when we contact you.
- You must inform us immediately if your circumstances change (for example, you are no longer responsible for the property, or someone moves in).
Cancel your unoccupied property Council Tax exemption
If your circumstances change, you may no longer be able to get the exemption. You must tell us immediately about any change. If you do not inform us, this might increase your bill.
Cancel your unoccupied property exemption
If your circumstances change in other ways, you may be eligible for other forms of help. Find out about other benefits and additional support on these pages: