Empty property exemptions
If you own or rent a property that is empty for a period of time, you will still need to pay Council Tax. However, in some circumstances you could qualify for an exemption for a certain period of time. The table below lists the potential exemptions. You will need to apply to us to confirm any exemption.
We have started to replace our PDF forms with online versions. The online forms are much simpler to use, allowing you to complete your application without leaving this website. Where only a PDF form is available, you will need to download and print it, fill it in, and email or post it back to us.
| Class | Property description | Exemption period | Apply |
|---|---|---|---|
| B | Property is owned by a charity and was last occupied in accordance with the purposes of the charity. | Six months maximum | Apply for exemption |
| D | Owner or tenant is detained in a prison, hospital or other place of detention. | For the period of detention or until the property becomes re-occupied, whichever is sooner. | Apply for exemption |
| E | Owner or tenant now lives in a hospital, care home, nursing home or hostel. | For the period the owner / tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Apply for exemption |
| F | The Council Tax payer has died and there has been no grant of probate or award of letters of administration. | Exemption ends when:
| Apply for exemption |
| G | Empty property which cannot be occupied by law. | For the period occupation is prohibited by public law. | Apply for exemption (PDF, 74 KB) |
| H | Empty property awaiting occupation by a minister of religion. | For the period the property is empty. | Apply for exemption (PDF, 74 KB) |
| I | Owner or tenant has moved out to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Apply for exemption |
| J | Owner or tenant has moved out to provide personal care to another person. The care provided must be in relation to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Apply for exemption |
| K | Owner is a student and when last occupied it was by that student. If the owner becomes a student within 6 weeks of leaving the exemption still applies. | For the period the owner is a student. | Apply for exemption (PDF, 74 KB) |
| L | An empty property where the mortgagee (bank/building society) is in possession. | Exemption continues until either possession is given up by the mortgagee or the property is sold. | Apply for exemption (PDF, 74 KB) |
| Q | An empty property where the trustee in bankruptcy would have to pay Council Tax. | Exemption continues for the period the trustee would be responsible to pay the Council Tax. | Apply for exemption (PDF, 74 KB) |
| R | An empty caravan pitch or boat mooring. | The whole period the pitch or mooring is not occupied by a caravan or a boat. | Apply for exemption (PDF, 74 KB) |
| T | An unoccupied annexe to an occupied dwelling. The unoccupied part may not be let separately from the other dwelling without a breach of planning control. These are commonly referred to as "granny annexes". | The whole period the annexe is unoccupied | Apply for exemption (PDF, 185 KB) |
Contact us
Council Tax
Civic Centre
Regent Street
Gateshead
NE8 1HH
0191 433 3600