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:
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.
From the 1 April 2026 where a property has already received this exemption a further 12 month exemption will apply if the purchase of the property occurs and can be evidenced through legal transfer documents or registration with HM Land Registry.
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.
From the 1 April 2026 where a property has already received this exemption, a further 6 month exemption will apply if the purchase of the property occurs and can be evidenced through legal transfer documents or registration with HM Land Registry.
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.
Liable person deceased
From 1st April 2026 this exemption applies to an unoccupied property for a period of up to 2 years from the date of death of the deceased, or to the date probate or letters of administration has been granted, whichever is sooner and for up to 12 months after the grant is made.
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.
e-mail: revenue.services@pembrokeshire.gov.uk
telephone: 01437 764551.
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
Property that is unoccupied and held as being available for occupation by a minister of religion, for a period of up to one year from when the property first became vacant.
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.
Significant Cognitive Impairment
Only people who are have a significant cognitive impairment live in the property. To qualify a doctor will need to certify that the individual has a signifiant cognitive impairment which is expected to be permanent and be in receipt of a qualifying benefit.
Please follow this link for a list of the qualfying benefits: Significant Cognitive Impairment
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.
Refuges
An exemption is applicable where a dwelling is a refuge provided by or commissioned by a local authority which is used wholly or mainly for the temporary and emergency accommodation of persons who have been subject to any form of abuse, domestic abuse, gender based violence or sexual violence.