Exemptions

Some properties are exempt from Council Tax. If you own or occupy a property that is described below and your bill does not show that an exemption has been granted, please contact us for advice.

Important Notice - Changes from 1 April 2013

Class A and Class C Exemptions

In accordance with changes the Government has made to Council Tax exemptions, all Class A and Class C exemptions end on 31 March 2013.

Long term empty properties

A premium of 50% will be charged on properties that are empty for 2 years or more. This will be in addition to the current 100% charge.

Exempt properties

A property is exempt from paying Council Tax if it falls into one of the following categories:

• A. An unoccupied and unfurnished property which requires or is undergoing structural or major repairs to make it liveable (free for up to one year, or 6 months after complete, whichever is first). From 1st April 2013 the level of relief will be zero. 
• B. A property owned by a charity that is unoccupied for less than six months.
• C. A property that is unoccupied and unfurnished for up to six months. From 1st April 2013 the level of relief will be zero.  
• D. A property left unoccupied by someone who has gone to prison.
• E. A property left unoccupied by someone who has moved into a hospital or care home.
• F. A property left unoccupied because the former occupier has died and the estate is waiting for probate or letters of administration to be granted (free for up to six months after being granted).
• G. A property which is empty because occupation is forbidden by law.
• H. An unoccupied property waiting to be occupied by a minister of religion.
• I.  A property unoccupied by someone who lives elsewhere to receive personal care.
• J.  A property left unoccupied by someone who has moved out to care for another person.
• K. A property left unoccupied by a student and was last occupied by that student.
• L.  A repossessed property.
• M. Students' halls of residence.
• N. A property only occupied by students.
• O. Properties used by the armed forces.
• P. Properties occupied by visiting forces.
• Q. A property left unoccupied by a bankrupt individual.
• R. A vacant caravan pitch or boat mooring.
• S. Properties occupied only by people under 18 years of age. 
• T. Unoccupied annexes - i.e. is difficult to let because it is 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.
• U. Properties occupied only by people who are severely mentally impaired.
• V. Properties occupied by diplomats or members of certain international organisations.
• W. Self contained annexes and "granny flats" occupied by elderly or disabled relatives.

Further Information

The above are only broad descriptions of the available exemptions. To check if you are eligible, or for further advice, please contact us.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If you are having difficulties paying the bill, please contact us immediately.

Reviews

Exemptions are reviewed at least once each year. We may ask you to provide information to helps us to do this. If you do not supply this information, we may need to cancel your entitlement.

Change of Circumstances

If your circumstances change you must contact us within 21 days.

Contact Details

For further advice about exemptions, please contact  Income & Awards on 0121 704 8100 or email council.tax@solihull.gov.uk