Some dwellings are exempt from the council tax. The following table lists reasons for exemptions.
| Exemption | Reason for exemption |
|---|---|
| A | This exemption formally ended on 31 March 2013. We do however offer a local council tax discount of 100% for a maximum of up to 12 months for properties that are undergoing major repair works or structural repairs and alterations. You can find out more information, eligibility criteria and application form on our dedicated major repair or structural alterations web page. |
| B | An unoccupied dwelling owned by a charity, for up to six months from the date it became unoccupied. The dwelling must have been used for charitable purposes up to the date it became unoccupied. |
| C | A dwelling which has been unoccupied and unfurnished. From 1 April 2017 this exemption is no longer awarded. |
| D | A dwelling left unoccupied by a person who is in prison (except for unpaid council tax) or has been detained in a hospital or other place of detention by order of a court. |
| E | A dwelling left unoccupied by a person who has permanently moved to receive personal care, whether in a hospital, nursing home or residential care home. |
| F | An unoccupied dwelling which forms part of the estate of a person who has died, for up to six months after the grant of probate or letters of administration. The exemption ceases if the dwelling becomes occupied by another person, on disposal of the property by the personal representative (whether to a beneficiary or upon sale), if the property becomes let and where the property (or tenancy) has not been disposed of six months after the date of the grant of probate. Where a property is jointly owned and is already unnocupied at the time of the death of one of the joint owners this exemption will not apply. |
| G | A dwelling whose occupation is forbidden by law, is restricted by a planning condition which prevents occupancy granted under Part 3 Town and Country Planning Act 1990, or which is kept unoccupied because of impending compulsory purchase. |
| H | An unoccupied vicarage or similar dwelling, awaiting occupation by a Minister of Religion. |
| I | A dwelling left unoccupied by a person who has moved permanently to receive personal care elsewhere (other than Class E). The person must be receiving care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. |
| J | A dwelling left unoccupied by a person who has moved permanently to provide care to another person. The person must be receiving the care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. You do not need to have moved in with the person who is receiving the care, but will need to demonstrate that you are able to provide better care from your new property rather than the property you have left unoccupied. |
| K | An unoccupied dwelling where the owner is a fulltime student, who previously occupied the dwelling as his/her main home and no one else other than students were living there. |
| L | An unoccupied dwelling which has been taken into possession by mortgage lender. |
| M | An unoccupied dwelling used by students as a hall of residence, provided the dwelling is owned or managed by an educational establishment, or where there is an agreement in place where an educational establishment can nominate the majority of the student residents. We would need to see proof of this agreement. |
| N | A dwelling occupied entirely by students or by students as a term time accommodation. You will need to provide student proof for all residents to qualify for this exemption. |
| O | An occupied dwelling (owned by the Secretary of State for Defence) used as armed forces accommodation (barracks). |
| P | An occupied dwelling used by a member of a visiting force (where the Visiting Forces Act 1952 applies) as accommodation. |
| Q | A dwelling where the liable person is a trustee in bankruptcy. |
| R | A pitch or mooring which is not occupied by a caravan or boat. This exemption ceases as soon as a caravan or boat is moved to the pitch or mooring. |
| S | A dwelling occupied only by a person or persons aged under 18 years. |
| T | An unoccupied annexe (on which a separate council tax band has been placed) which cannot be let separately from the main dwelling without breaching planning conditions. |
| U | A dwelling occupied only by a person who is severely mentally impaired who would otherwise be liable to pay the council tax. You will need to provide evidence of your eligibility by completing an application form. Dwellings where the landlord or care home owner is liable to pay the council tax are not exempt. |
| V | An occupied dwelling which is used as the main residence of a Diplomat, who is not a British citizen. If there is a resident with a higher interest in the property to that of the Diplomat this exemption will not apply. |
| W | An occupied annexe (on which a separate council tax band has been placed) which is used as a sole or main residence of a dependent relative of a person who is resident in the main dwelling. A dependent relative is a person aged 65 years or more, or a person who is under 65 but severely mentally impaired or a person under 65 who is substantially and permanently disabled. Please state how the person is related to you in your application form. |
Application form
Discounts and exemptions application form.
Other discounts, exemptions and benefits
- The council tax bill is reduced if only one adult lives in a dwelling.
- If you are in receipt of a benefit or on a low income you may be entitled to council tax reduction.
- If you are of pension age and you share your home with other adults you may also get help if you are the only liable person for council tax. This is called second adult rebate.
- Since April 2014 a 50% discount is applicable for people living in annexes provided they are related to the person liable to pay council tax for the main property.
- If you are a care leaver under the age of 21 you may be entitled to assistance with your council tax from Warwickshire County Council's care leaver service