CITY OF LONDON

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Council tax - exemptions


What exemptions are available?

Some properties are exempt from council tax including:

  1. Properties occupied
     
    • only by full-time students (when applying send in the council tax certificate issued by your place of study)
    • only by under 18 year olds
    • as students' halls of residence
    • as forces' barracks and married quarters or accommodation occupied by members of visiting forces. Their occupants contribute to the cost of local services through a special arrangement
    • by diplomats and members of their household
    • annexes or similar self-contained parts of a property (eg granny annexes) which are occupied by an elderly or disabled relative of the resident of the rest of the property
  2. Vacant properties which
     
    • are unfurnished - (exempt for up to six months)
    • are owned by a charity - (exempt for up to six months)
    • require or are undergoing major repair work to make them habitable or are undergoing alteration (exempt for up to six months after completion and for a total of 12 months from requiring building work)
    • require or are undergoing major repair work to make them habitable or are undergoing alteration (exempt for up to six months after completion and for a total of 12 months from requiring building work)
    • are left empty by someone who has gone into prison or who has moved to receive care in a hospital, home or elsewhere
    • are left empty by someone who has moved in order to provide care to another person
    • are awaiting probate or letters of administration to be granted (and for up to six months after)
    • have been repossessed by a mortgagee
    • are the responsibility of a bankrupt's trustee
    • are empty because their occupation is prohibited by law
    • are awaiting to be occupied by a minister of religion
    • consist of an unoccupied caravan pitch or an unoccupied boat mooring
    • are unoccupied annexes (eg granny annexes) which cannot be let separately either because they are part of the main dwelling or because of a planning restriction
    • are left empty by someone who either is a student or who has become a student elsewhere

If you consider you may be entitled to an exemption please contact Liberata on 020 7332 1882 immediately.

If your bill shows that you have been given an exemption but you think that you are not entitled to the exemption you must advise Liberata within 21 days, otherwise you may have to pay a penalty of £50, as well as the increased council tax.

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Your personal information will be held and used in accordance with the requirements of the Data Protection Act 1998. This Authority is under a duty to protect the public funds that it administers and, to this end, may use the information we hold about you within this Authority for the prevention and detection of fraud. It may also share this information with other bodies administering or in receipt of public funds, solely for these purposes.


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