Council Tax exemptions

Some properties are exempt from Council Tax. This means that no Council Tax is payable whilst certain conditions are met.

Occupied properties

The exemptions below are for occupied properties, and they last for as long as the property meets the description -

  • property where all the residents are full-time students taking a qualifying course of education 
  • property used as halls of residence for students
  • property where all the residents are severely mentally impaired - liable occupiers would need to be certified by a doctor to be suffering from severe impairment of intelligence and social functioning, which appears to be permanent. You also need to be entitled to at least one of a number of benefits
  • property where all the residents are under the age of 18
  • an annex which is part of another domestic property, and the person living in it is a dependent relative of a person living in the main property
  • property where all the residents are diplomats
  • accommodation for UK armed forces or visiting forces 

Unoccupied properties

Unless stated, you do not have to pay Council Tax for as long as each situation lasts.  Unfortunately if an exemption has a specific time period, and the property is still empty at the end of this period, a full Council Tax charge would be due.

  • property owned, and last occupied, by a registered charity. This applies for a maximum period of six months
  • the person who would normally have to pay the Council Tax is in prison (except for non-payment of Council Tax)
  • the person who would normally have to pay the Council Tax is staying permanently in a care home, hostel or hospital
  • the person who would normally have to pay the Council Tax has died. The property must have been unoccupied since the person died. This applies until probate or letters of administration have been granted and for six months afterwards (unless someone else becomes the owner or occupier of the property)
  • the law says nobody is allowed to live in it
  • property kept vacant for a religious minister to move in
  • the person who would normally have to pay the Council Tax is living at another address where they are being cared for
  • the person who would normally have to pay the council tax is living at another address where they are caring for someone who is elderly, ill or disabled
  • the person who last lived there, and who would normally have to pay Council Tax, is now a student living somewhere else to attend a qualifying course of education
  • a mortgage lender has repossessed it
  • the property is the responsibility of a trustee in bankruptcy
  • an empty caravan pitch or boat mooring
  • the property is part of another domestic property and cannot be rented out separately (for example, unoccupied annexes)

If you are a student, you can download and complete our student accommodation exemption claim form below

then email to ctaxsr@hullcc.gov.uk

Uninhabitable properties

Unoccupied properties needing major work no longer receive an exemption and the full Council Tax charge is payable. In some cases if a property is in severe disrepair or derelict you can appeal to the Valuation Office to have the property deleted from the Council Tax lists. Any outstanding council tax would remain payable whilst the appeal is underway.

Further information regarding the valuation office

Long term empty properties

Government Legislation allows Local Authorities to charge an additional levy on long term empty properties that are unoccupied and substantially unfurnished.

The current levy charge decided by Hull City Council is 100% for properties that have been empty for two or more years, giving a total Council Tax charge of 200%.

From the 1 April 2020, if the property has been empty for five or more years, the charge will be 200%, giving a total Council Tax charge of 300%.

The additional levy on long term empty properties is intended to provide a stronger incentive to get homes back into productive use.

The empty property levy will apply to any substantially unfurnished empty property which has been such for a continuous period of two years or more. In considering such properties any period of six weeks or more where the property is not vacant, will restart the counting of the two year period.

Please complete this form if you are contacting us for -

  • single person
  • students
  • apprentice
  • disabled relief
  • severely mentally impaired
  • carer
  • other

To apply for any of these exemptions or view your Council Tax information you will need to access myAccount.

If you do not have a myAccount you can register using the blue button below -

If you have already registered for myAccount you can access these services by logging in using the blue button below -