Unoccupied and owned by a charity Council Tax exemption

If a property is owned by a charity, it can be exempt, which means you do not have to pay Council Tax for up to 6 months.

To qualify for the exemption the property must be:

• unoccupied and has been for less than 6 months
• owned by a charity or charitable organisation last used for the purpose of a charity or charitable organisation
• it must also have been last occupied by the charity for the purpose of the charities objectives.

This exemption can only apply for a maximum of 6 months provided the charity retain ownership and the dwelling remains unoccupied.

If you are not a registered charity, you will need a letter from HMRC to confirm you are exempt from paying Council Tax because you are considered to be a charity. 

Apply for a Council Tax Discount or Exemption

The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.