Council Tax Exemptions

Property Exemptions

Usually Council Tax must be paid for any property that is listed in the Council Tax valuation list. However in certain circumstances your property may be exempt. 

Property exemptions

Explanation of terms:

  • Empty - A property that is not anyone's main home and is substantially unfurnished
  • Unoccupied - A furnished property that is not anyone's main home
  • Occupied - A property that is lived in as someone's main home.

Certain properties are currently exempt from Council Tax. Please refer to the descriptions in this section, if you wish to make an application for an exemption please complete the relevant on-line form:

Council Tax Exemptions

 

Uninhabitable Property

A property that is unoccupied and substantially unfurnished which requires or is undergoing, has undergone, major repair works or alterations to render it habitable. The exemption continues for six months after the completion of works or for a maximum of 12 months, whichever is the shorter period.

 

Empty Owned by Charity

An unoccupied property which is owned by a charity is exempt for up to six months from the last time it was used for charitable purposes.

 

Empty and unfurnished

Property that is and has been unoccupied and substantially unfurnished for a period of up to 6 months.

 

Liable person in detention

The property is unoccupied because the person who has to pay Council Tax is in prison.

 

Liable person in care home

The property is unoccupied because the person who has to pay Council Tax is living in a hospital, nursing home or care home.

Please note that to qualify for this exemption the taxpayer must be the owner or a statutory or secure tenant.  For example this exemption would not apply if ownership of the property had been transferred by a deed of trust.

The above is only a guide, please contact Revenue Services for further information.   

 

Liable person deceased

The property is unoccupied because the person who would have to pay the Council Tax has died and it has been less than six months since probate or letters of administration were granted.

Please note that to qualify for this exemption the property must have remained unoccupied since the date of death and the deceased person must be the owner or a statutory or secure tenant.  For example this exemption would not apply if ownership of the property had been transferred by a deed of trust.

The above is only a guide, please contact Revenue Services for further information.

 

Occupation prohibited by law

The property is unoccupied because no one is allowed to live there by law. 

 

Liable person in need of care

The property is unoccupied because the person who has to pay Council Tax is living elsewhere receiving care.

 

Empty awaiting minister of religion

The property is unoccupied because a minister of religion will be moving in and it is from where he or she will carry out the duties of their office. 

 

Liable person away giving care

The property is unoccupied because the person who has to pay Council Tax is living elsewhere providing care.

 

Left empty by a student

An unoccupied property that was last lived in by the owner who is a student and he or she has continued to be a student since they last lived there.

 

Repossessed dwellings

The property is unoccupied because it has been repossessed.

 

Hall of residence for students

The property is a hall of residence for students.

 

Students

Only a student or students live in the property.

 

Members of the UK Armed Forces

Official property held for accommodating members of the UK armed forces.

 

Left empty by a bankrupt

The property is empty because the owner is bankrupt.

 

Diplomats and Senior Officials

Only diplomats and senior officials of international organisations, and their husbands or wives, live in the property.

 

Empty caravan pitch/mooring

The property is an empty caravan pitch or boat mooring.

 

Occupied by under 18's

Only people under 18 live in the property.

 

Unoccupied annexe

The property is an empty part of another property (for example, annexes or self-contained units) that may not be let separately.

 

Severely Mentally Impaired

Only people who are severely mentally impaired live in the property.  To qualify a doctor will need to certify that you have an impairment of intelligence and social functioning which is expected to be permanent and be in receipt of a qualifying benefit.

 

Members of Visiting Forces

Only members of visiting forces live in the property.

 

Occupied annexe - dependant relative

The property is part of another property and is occupied by a dependent relative who is either 65 or over, or is disabled.

 

Occupied by Care Leavers

From 1st April 2019 an exemption applies to properties which are occupied solely by care leavers.

A care leaver means a person who is aged 24 or under and a category 3 young person as defined by section 104 of the Social Services and Well-Being (Wales) Act 2014 (1).

To apply for the exemption please e-mail revenue.services@pembrokeshire.gov.uk or telephone Revenue Services on 01437 764551.

 

Useful links

Council Tax Exemptions

Council Tax Discounts

ID: 98, revised 09/09/2022
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