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Council Tax exemptions

Some properties are exempt from Council Tax. If you own or occupy a property which is described below and your bill does not show that an exemption has been granted, please contact us for advice.

Unoccupied property exemptions

  • a - Require or are undergoing major repair or undergoing structural alteration (exemption allowed for up to one year only or six months from completion of the works, whichever the sooner).
  • b - Are owned by a charity (exemption allowed for up to six months only).
  • c - Are unfurnished (exemption allowed for up to three months only).
  • d - Are left empty by someone who has gone to prison.
  • e/I - Are left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere.
  • f - Are waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).
  • g - Are empty because occupation is forbidden by law.
  • h - Are waiting to be occupied by a minister of religion.
  • j - Are left empty by someone who has moved out to provide personal care to another person.
  • k - Are owned by a student and were last occupied by that student.
  • l - Have been repossessed.
  • q - Are the responsibility of a bankrupt's trustee.
  • r - Are sites for an individual caravan or mobile home, or a mooring.
  • t - Are difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission. The liable person must, however, live in the other property to qualify.

Apply for unoccupied property exemption

Occupied property exemptions

  • m/n - Occupied entirely by students.
  • o - That are forces barracks and married quarters. Their occupants will contribute to the cost of local services through a special arrangement.
  • p - Where at least one liable person is a member of a visiting force.
  • s - Where all the residents are less than 18 years of age.
  • u - Where all the residents are severely mentally impaired.
  • v - Where at least one liable person is a foreign diplomat.
  • w - Which are annexed to a family home and occupied by that family's elderly or disabled relatives.

Apply for occupied property exemption

These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact us for advice using the details above. Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.

Please remember, if your circumstances change you must tell us within 21 days.

Apply for a council tax discount or exemption, or tell us about a change of circumstances

Empty premium

At the council meeting on 24 January 2013 it was determined that under Section 12 (2) of the Local Government Finance Act 2012, Council Tax payable in respect of dwellings empty for two or more years shall increase from 100% to 150%, with effect from 1 April 2013.

This means that where a property has been empty for two years or more, a premium of 50%, in addition to the current empty property charge, becomes chargeable from 1 April 2013. Where the empty period is less than two years at this time the premium becomes chargeable on the second anniversary of the date the property first became empty.

Contact details

South Derbyshire District Council
Revenue Services
Civic Offices
Civic Way
Swadlincote
Derbyshire
DE11 0AH

Telephone: 01283 595971
Fax: 01283 595857
Online: contact form
email: ctaxnndr@south-derbys.gov.uk

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