Council Tax exemptions

This exemption is for properties that are only occupied by students. This includes student nurses on full time courses and school or college leavers.

The exemption does not apply if there is a non-student in the property.

The exemption ends if any of the occupants stop being a student. The exemption ends on the day that their course finishes or the person leaves the course.

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The property is only occupied by persons under the age of 18.

The exemption ends as soon as one of the occupiers reaches the age of 18.

Apply

The property is part of another property and is the sole or main resident of a person who is a dependent relative of the person living in the other property.

The dependent relative must be

• aged 65 or over or
• be severely mentally impaired; or
• be substantially and permanently disabled.

Apply

A care leaver may be exempt from having to pay if they live on their own or solely with other care leavers or students.

If they live with other adults then they may be eligible for a 25% disregard reduction.

A care leaver as a person who is -

• Aged 24 or under (not eligible from 25th birthday); and
• A category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014.

Contact us for further information:

You may be able to get an exemption if your property:

• can't be lived in because it needs major repair work
• can't be lived in because of extensive renovation
• is undergoing structural alterations

We award the discount for at most 12 months, or 6 months after the work has finished (whichever date is earlier).

Examples of major repair work

• Rebuilding of supporting walls or joists
• Underpinning or repair of substandard foundations
• Extensive damage caused by subsidence, fire or flood
• Extensive damp or water penetration which affects the majority of the house.

Examples of structural alterations

• Splitting a house into flats
• Removing walls to convert flats into a house

Evidence

We will need evidence of the works. This could include:

• an internal inspection
• evidence from workmen undertaking the work (on headed paper)
• a surveyor's report (on headed paper)
• photographs
• receipts for materials

Apply

After the award

The exemption ends if someone moves into the property or it becomes furnished.

At the end of the exemption period, 100% council tax is payable. This is even if the property remains unoccupied and unfurnished.

If the property changes hands during the exemption period, the new council taxpayer is only entitled to the rest of the exemption period.

If a property is derelict, the owner may propose to remove it from the Valuation List.

This exemption is for properties that are ‘unoccupied and unfurnished’. There must be no furniture apart from white goods and fitments (such as built in wardrobes).

The exemption lasts for no more than 6 months.

The exemption starts from the date the property first becomes unoccupied and unfurnished.

Apply

After the award

We will inspect the property following the award of the exemption. If there are any items of furniture, the exemption will be removed.

At the end of the exemption period a 100% charge is payable.

If the property changes hands during the exemption period, the new council taxpayer is only entitled to the rest of the exemption period.

This exemption is for properties that are empty following the death of the council tax payer.

The person must have been the owner or tenant of the property. 

The exemption can last for up to 6 months after the date of probate or letters of administration.

The exemption will not apply if:

• the deceased person was not the owner or tenant
• the property is sold
• someone moves into the property

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Apply for this exemption by contacting us:

This exemption applies when the property has been left unoccupied because the council tax payer has gone to provide care for someone else. The carer does not have to live in the same property as the person being cared for. They must be better able to provide that care from their new home.

There is no time limit on this exemption. It does not apply for any period that someone is living in the property.

This exemption is for properties left empty because the council tax payer has permanently gone into a hospital or care home to receive care.

The person who has left must have been the owner or tenant of the property.

There is no time limit on this exemption.

The exemption will not apply if someone else moves into the property.

This exemption is for properties left empty because the council tax payer has gone to live with someone else to receive care due to:

• old age
• disablement
• illness
• past or present alcohol or drug dependence
• past or present mental disorder

The person who has left must have been the owner or tenant of the property.

There is no time limit on this exemption.

The exemption will not apply if someone else moves into the property.

This exemption is for properties that are empty after repossession.

The exemption applies from the date the property becomes legally repossessed.

To process your application you need to provide us with a copy of the possession order. You can do this in person, by post or by email.