Some properties are exempt from Council Tax. This means that no Council Tax is payable whilst certain conditions are met.
The exemptions below 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 1 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
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, 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
- 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 person(s) 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 and we will give further advice should you wish to make an exemption claim.
If you are a student, you can download and complete our student accommodation exemption claim form below
then email to email@example.com
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.
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 2 or more years, giving 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 which has 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.
Your Council Tax bill is based on 2 adults living in the property. If only 1 adult lives in the property (as their main home) the bill will be reduced by 25 per cent.
Certain people can be disregarded when calculating the number of adults living in a residence. You can check who is entitled to this discount by accessing the below link
People in the following groups do not count towards the number of adults living in your property -
- full-time students
- student nurses -
- youth trainees
- patients permanently in hospital
- people who are being looked after permanently in care homes
- people who are severely mentally impaired
- people staying in certain hostels or night shelters
- 18 and 19-year-olds who are at or have just left school (i.e. those persons in respect of whom children benefit is paid)
- care workers working for low pay, usually for charities
- people caring for someone with a disability who is not -
- a spouse
- child under 18
- members of religious communities
- people in prison (except those in prison for non-payment of council tax or a fine)
- diplomats or people who benefit from diplomatic privileges and Immunities
Each category has specific qualifying criteria and we will give further advice should you wish to make a discount claim.
Discretionary discounts may also be considered under section 13A (1) (C) of the 1992 Local Government Finance Act.
At present a discretionary discount is available for volunteer reserve forces members who are single occupiers and mobilised for 28 days or more. A further discretionary discount is available to Special Constables who are liable to pay Council Tax.
The Council introduced a discretionary discount for Care Leavers aged from 18 to 24 years of age from 1 April 2018.
Locally Defined Discounts
At the Full Council meeting on 27 February 2020, Hull City Council agreed that the following policies concerning empty properties would take effect from 1 April 2020 -
- no Council Tax discount on second homes
- no discount on all dwellings undergoing structural alterations or major repairs work (formally statutory exemption Class A)
- no discount on empty/unfurnished dwellings.
If your property has been empty and substantially unfurnished for 2 years or more you will be required to pay an empty home premium on top of the full Council Tax charge for your property.
For properties empty for 2 years or more the premium is 100 per cent of the full Council Tax charge and for properties empty for 5 years to 9 years the premium is 200 per cent. For those empty for 10 years or more the premium is 300 per cent.
Where a property subject to the empty premium is bought by a new owner, who is renovating it to bring it back into use, the Council can at its discretion remove the premium for up to 12 months.
People with disabilities
If anyone living in your home is disabled you may qualify for a reduction in Council Tax. Your home must have 1 or more of the following -
- a room mainly used by, and required for meeting the needs of the disabled person (for example, a room for dialysis equipment)
- a second bathroom (to include toilet, washroom and bath/shower)
- or kitchen required for meeting the needs of the disabled person
- enough floor space for a wheelchair to be used by the disabled person
If you are entitled to a reduction your Council Tax bill will be reduced to the band below the band your property is in. For example, a band C property will be changed to band B. If your home is in band A, your bill will be reduced by the equivalent of band B to band A reduction.
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.
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
- disabled relief
- severely mentally impaired
To apply for any of these exemptions or view your Council Tax information you will need to access 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 blue button.
If you are already registered for a My Council Tax Account, you can access these services by logging in using the blue button below.