Some properties are exempt from paying council tax. For example if the only people who live in your home are full time students or are severely mentally impaired then your home becomes exempt and you do not have to pay the council tax. If one of these people has a change in their status e.g. stops being a student then your home is no longer exempt and the council tax becomes payable.

Some empty properties are exempt from council tax. For example properties undergoing major structural repair or alteration, or a property left empty by a deceased person.  For more information about exempt properties download the exempt properties document available on the right hand side of this page.