Exemptions

Some dwellings are exempt, including vacant properties which:

• are unfurnished (exempt for up to six months)

   

• are owned by a charity (exempt for up to six months)

   

• are uninhabitable and require or are undergoing major repair works or structural alterations (exempt for up to six months after the repairs/alterations are completed or a maximum of twelve months from the date they became necessary)

   

• are left empty by someone who has gone to live in a hospital, nursing or residential care home

   

• are left empty by someone who has gone to live elsewhere (not a hospital or care home) to receive care because of old age, disablement, illness, drug or alcohol dependency or mental disorder

   

• are left empty by someone who has gone into prison or other place of detention, e.g. hospital under Mental Health Acts

   

• are left empty by someone who has moved in order to provide personal care for another person

   

• are waiting for probate or letters of administration to be granted (and for up to six months after)

   

• have been repossessed

   

• are the responsibility of a bankrupt's trustee

   

• are empty because their occupation is forbidden by law

   

• are waiting to be occupied by a minister of religion

   

• were last occupied by a student who was the owner

   

• are caravan pitches or boat moorings

   

• are separately banded dwellings which form part of another property or are situated within the curtilage of another property and are difficult to let separately e.g. an annexe which could not be let separately without a breach of the Town & Country Planning Act 1990.

Other exempt properties which are not vacant:

• Forces barracks and married quarters (contributions to the cost of local services are received through a special arrangement)

   

• Student occupied households and those which include, spouses or dependants of overseas students who are not British citizens and unable to work or claim benefit

   

• Properties occupied solely by people under 18 years of age

   

• Dwellings occupied only by a person or persons who are severely mentally impaired

   

• Certain dwellings occupied by diplomats

   

• Annexes occupied by someone who is related to the residents living in the rest of the property and is 65 or over, or severely mentally impaired or permanently disabled.

If you think your property may be exempt or you require further information please contact the Council Tax Section on tel no. 01483 755855 or email ctax@woking.gov.uk.