Exemptions for empty properties

Council Tax is not generally paid on any of the classes of property listed below because they are exempt. Some classes do have time limits though and you may have to pay a charge after the exemption runs out.

Please note that time limits run from when the circumstances of the exempt class first started to apply and they don’t restart if the property changes hands.

To qualify for an exemption certain criteria must be met and conditions may apply.

Unoccupied property exemptions

These categories are only broad descriptions of the available exemptions.

  • B - Are owned by a charity (exemption allowed for up to six months only)
  • D - Are left empty by someone who is detained in a prison, hospital or other place of detention
  • E or 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.

If you believe an exemption should apply to your bill, please contact us for advice, complete one of the application forms in the download section or you can apply online using this form. Please note, you will need your Council Tax reference.

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.

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Council Tax

West Lindsey District Council
Marshall’s Yard
DN21 2NA
United Kingdom