Council Tax - Exemptions
Some properties are exempt from Council Tax.
Unoccupied properties which are:
- Substantially unfurnished properties
- Uninhabitable properties
- Properties which were previously the sole or main residence of someone in hospital, nursing or residential care home, or certain hostels
- Properties where someone has died
- Properties belonging to a charity
- Properties which are in possession of a mortgage lender
- Properties held by bankruptcy trustees
- Annexes which may not be let separately
- Properties where occupation is prohibited by law
- Properties being kept for occupation by a minister of religion
- Properties which were previously the sole or main residence of someone who is receiving care in a place other than a hospital or home
- Properties which are owned and were previously the sole or main residence of someone who is resident elsewhere providing personal care
- Properties which were previously the sole or main residence of someone in prison or detention
If the property is only occupied by:
- Full time students
- People under the age of 18
- Dependant relatives who are either disabled or aged 65 or more and the home is annexed to the main property (a granny flat)
- People who are severely mentally impaired
- Visiting forces staff and their dependants
- Armed forces staff and their dependants and the home is owned by the Ministry of Defence
- Diplomats and their dependants
Note: some exemptions listed above are time-limited and exceptions may apply
If you have been allowed an exemption to which you are not entitled you must tell the council as soon as possible or a penalty of £70 may be imposed.
If you would like to apply for a council tax discount or exemption, please complete the relevant online form on this page.
Contact Us
Revenues
West Somerset House
Killick Way
Williton
Taunton
Somerset
TA4 4QA
Telephone: 01643 703704
Email: revenues@westsomerset.gov.uk