A property is exempt from Council tax if it is unoccupied because:
- the liable person is staying long-term in a care home, hostel or hospital. (If the person is a tenant, the exemption will stop at the end of the tenancy. If the person is the owner, it must have been their main residence to qualify for the exemption);
- the person who last lived there, who is still the owner or tenant, has moved to another address to be cared for (Exemption I);
- the person who last lived there, who is still the owner or tenant, has moved to another address to care for someone who is elderly, ill or disabled (Exemption J);
- the person who last lived there, who would normally be liable, is now a student living somewhere else;
- the mortgagee has repossessed it;
- the liable person is in prison;
- the law says nobody is allowed to live in it;
- it is being kept vacant for a religious minister to move into;
- it is the responsibility of a trustee in bankruptcy;
- it is an empty caravan pitch or mooring;
- it is owned and last occupied by a registered charity (applies for a maximum period of 6 months);
- it is a domestic property which is part of another domestic property and cannot be rented out separately (for example, an unoccupied 'granny flat');
- the liable person has died and the property meets certain conditions - please see the document 'Property unoccupied after a death' in the Documents section for more information on this, as the exemption does not apply to all properties that are unoccupied after a death.
How to claim an exemption
There are claim forms for some of these exemptions in the Documents section; where no form is available, please contact us giving full details of the property and explaining which exemption you think applies.
Why is there no exemption for an empty property?
Council Tax law changed, so from 01.04.13 former exemptions class A (property needing/undergoing repair) and class C (unoccupied and unfurnished) no longer exist. From 01.04.13, there is no discount for properties in Leeds in either of those circumstances so the full amount of Council Tax is payable.
There is no right of appeal to the Valuation Tribunal about the Council’s decision not to allow a discount for empty properties.
Property in a poor state of repair or undergoing refurbishment or structural alterations
If you have a property which is in a poor state of repair, or undergoing substantial refurbishment work or structural alterations, the Council will have to charge you for it unless the Valuation Office Agency (VOA) deletes it from the Council Tax list. However the VOA will only do this if it is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered. The VOA has produced a factsheet on this - use the link under External links to view this factsheet.