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 last for as long as the property meets the description -AX

  • 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. These must appear 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

You do not have to pay council tax if the property falls into a number of statutory exemptions below - 

  • B - unoccupied property owned, and last occupied, by a charity. This applies for a maximum period of 6 months
  • D - unoccupied property because the usual resident is in prison, except for non-payment of council tax or a court fine
  • E - unoccupied property because the usual resident is now receiving permanent care in hospital or a residential care home
  • F - unoccupied property which has been left empty by a deceased person for up to 6 months after probate or letters of administration have been granted. This is unless someone else becomes the owner
  • G - unoccupied property because occupation is prohibited by law
  • H - unoccupied property waiting to be occupied by a minister of religion
  • I - unoccupied property because the usual resident is receiving personal care elsewhere due to -
    • old age
    • disablement
    • illness
  • J - unoccupied property because the usual resident has moved to provide personal care to another person
  • K - unoccupied property which is owned and last occupied by someone who is currently a student
  • L - unoccupied property which has been repossessed
  • M - student hall of residence
  • N - property occupied only by full time students
  • O - forces barracks and married quarters owned by Ministry of Defence
  • P - members of visiting armed forces
  • Q - unoccupied property which is the responsibility of a trustee in bankruptcy
  • R - unoccupied caravan pitches and moorings
  • S - property occupied only by persons under 18
  • T - unoccupied annexes that cannot be let separately
  • U - property occupied only by persons who are severely mentally impaired (SMI)
  • V - properties occupied by diplomats or people who benefit from diplomatic privileges and immunities
  • W - annexes or similar self contained units

Each category has specific qualifying criteria. We will give further advice if you want to make an exemption claim.

If you are a student, you can download and complete our student accommodation exemption claim form. Email it to ctaxsr@hullcc.gov.uk.

Uninhabitable properties

Unoccupied properties needing major work no longer receive an exemption. The full Council Tax charge is payable.

In some cases you can appeal to the Valuation Office to have the property deleted from the Council Tax lists. This is if a property is in severe disrepair or derelict.

Any outstanding Council Tax would remain payable whilst the appeal is underway.

Long term empty properties

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

The current levy charge decided by Hull City Council is 100% for properties that have been empty for 2 or more years. This gives a total Council Tax charge of 200%.

If the property has been empty for 5 or more years, the charge will be 200%, giving a total Council Tax charge of 300%. If the property has been empty for 10 or more years, the charge will be 300%, giving a total Council Tax charge of 400%.

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. It must have been such for a continuous period of 2 years or more. In considering such properties any period of 6 weeks or more where the property is not vacant, will restart the counting of the 2-year period.

Appeals

If you want to appeal against the banding of your property you will need to do this through the Valuation Office. Further information on appealing is available.

You must continue to pay your Council Tax during your appeal.

If your appeal is successful, you will receive a refund of any overpaid Council Tax.

Additional proofs

If you have been asked to supply any additional documents or proofs to us, you can scan the document to us by taking a picture of the document and uploading it. (Documents can only be sent in JPEG or PNG)

Change in circumstances

If your bill shows a discount or exemption, you must tell us of any change of circumstances which may affect your entitlement. If you do not, you may be required to pay a penalty of £350.

Please complete this form if you are contacting us for -

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

Apply for any of these exemptions or view your Council Tax information on My Council Tax Account.

If you do not have a My Council Tax Account you can register using the blue button below.

If you have previously registered and are unable to access your account, you will need to re-register for access using the Register button.

Apply for a Discount, Exemption or Disregard (opens in a new window)

If you are already registered for a My Council Tax Account, you can access these services by logging in using the button below. If you need to re -register you can also access this service using the button.

Access My Council Tax Account