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West Somerset Council

Council Tax - Exemptions

Some properties are exempt from Council Tax.

Unoccupied properties which are:

  • 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.

Apply for a Council Tax exemption


Contact Us
Revenues
West Somerset House
Killick Way
Williton
Taunton
Somerset
TA4 4QA

Telephone: 01643 703704
Email: revenues@westsomerset.gov.uk