Exempt properties

A property may be exempt from Council Tax if it is unoccupied.

In some cases all the occupiers are disregarded so the property is exempt.

Empty properties

The following unoccupied properties are exempt for a limited period:

• Substantially unfurnished properties (exempt for 6 months)
• Owned by a charity (exempt for 6 months)
• Waiting for probate or letters of administration to be granted (and for up to 6 months after)
• Undergoing or need structural alteration or major repair (exempt for 12 months)

The following properties are exempt while they remain unoccupied because they:

• Are left empty by someone going into prison (unless for non payment of fines or Council Tax)
• Are left empty by someone who has moved to receive personal care in either a hospital or home or elsewhere
• Are left empty by someone who has moved to provide personal care to another person
• Have been repossessed
• Can be described as an annexe i.e. a granny flat
• Are empty because their occupation is forbidden by law or by a planning restriction
• Are waiting to be occupied by a minister of religion
• Are the responsibility of a bankrupt's trustee
• Properties left empty by a student owner

Occupied properties

The following properties are exempt from paying Council Tax because they are occupied entirely by:

• Students or occupied entirely by students in term time only or are a student hall of residence
• People under the age of 18
• People who are severely mentally impaired who would otherwise be liable for Council Tax

Properties where the landlord or care home owner is liable are not exempt.

Apply for an exemption

Structural repair exemptions

You may apply for a Class ‘A’ exemption if your property is unoccupied and,

• Requires or is undergoing major repairs to make it habitable, or
• Is undergoing structural alterations which has not been substantially completed, or
• Has been vacant for a continuous period of less than six months commencing on the day on which such repair works were, or such structural alteration was substantially completed.

'Major repair works' includes structural repair works.

Retrospective applications will only be granted if accompanied by surveyors report confirming that the property is uninhabitable and detailing essential repairs to be undertaken.

All applications must include relevant supporting evidence e.g. surveyors report, schedule of works, estimates and photographs. If full information in support of your application is not supplied it will be refused and be reasonable to assume that your property should be charged

• Structural repair claim form
• Or pick up a form here: Access Oldham

All other exemptions

• Phone: 0161 770 6622
• Email: council.tax@oldham.gov.uk
• Ask in person: Access Oldham