Council Tax Exemptions

Exemption from all elements of the Council Tax charge can be granted in certain circumstances i.e. you will not be asked to pay the Water and Sewerage charge either. Exemption can apply to both occupied and unoccupied properties.

Occupied Properties

You may be entitled to exemption if your property is occupied only by:

Students (and any foreign spouse of a student)

Please see the Council Tax Information for Students for more information regarding this Council Tax Exemption category and to download the Student Property Exemption Application Form from the link to the right and send it to the address at the bottom of the page.

Severely Mentally Impaired people

Exemption can be applied if all residents in the household are severely mentally impaired. A doctor will be required to complete a section in the application form confirming that the applicants have a severe mental impairment.

In order to qualify, a person must be in receipt of one of certain qualifying State Benefits, i.e. Employment and Support Allowance, Incapacity Benefit, Attendance Allowance, Severe Disability Allowance, the higher or middle rate care component of Disability Living Allowance (DLA), Disabled Person's Tax Credit or an increase in the rate of Disablement Pension.

Exemption may also be awarded if a person has underlying entitlement to any of these Benefits, but does not receive them for reason of age (DLA stops at 65).
This exemption can be awarded for an unlimited time, i.e. as long as the property continues to be solely occupied by people who are severely mentally impaired and remain in receipt of one of the qualifying benefits.

To apply for exemption please download the Severally Mentally Impaired Enquiry Form and send it to the address at the bottom of the page.

Persons under the age of 18 years

Council Tax only applies to adults (persons over the age of 18). If a property is solely occupied by people who have not reached this age, e.g. young single parents, exemption will apply until any person in the property is 18.

Once any occupant reaches the age of 18 they will then be liable to pay Council Tax. If you are aged 18 and have not yet received a Council Tax bill please contact the office as soon as possible.

Evidence required: Evidence (Birth certificate/passport) of the age of each occupant under the age of 18 will be required

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

Trial Dwelling

Trial dwellings are used to give elderly or disabled people an opportunity to see whether they would like to move to a scheme (e.g. sheltered accommodation) permanently. People tend to reside in these properties for no more than a couple of months before making a decision. This only applies to properties which are owned by a housing body/ association. Exemption is unlimited.

If you are staying in a Trial Dwelling the Housing Body/Association will provide the necessary evidence so there should be no need to apply.

If you have received a bill but believe you are eligible for this exemption please contact us using the details at the bottom of the page.

Residents of Hostels

If a person is a resident of a hostel or night shelter they will not be named liable or have a Council Tax bill issued for that property by Aberdeen City Council.

Religious Communities

A person may apply for exemption from the payment of Council Tax if they are a member of a Religious Community, the principal occupation of which consists of a mixture of:

• Prayer
• Contemplation
• Education
• The relief of suffering

And:

• Has no income and capital of their own
• Is dependant on the community to provide for their material needs

Evidence Required: An official letter from the Head of The Religious Community.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

Visiting Forces Accommodation

Exemption can be awarded to a member of a Visiting Force or his/her partner as long as the partner is not a British Citizen or ordinarily resident in the UK.
Eligible Countries: Antigua and Barbuda; Australia; Bangladesh; Barbados; Belgium; Belize; Botswana; Brunei; Canada; Cyprus; Denmark; Dominica; Fiji; France; Gambia; Germany; Ghana; Greece; Granada; Guyana; India; Italy; Jamaica; Kenya; Kiribati; Lesotho; Luxembourg; Malawi; Maldives; Malaysia; Malta; Mauritius; Nauru; Netherlands; New Hebrides; New Zealand; Nigeria; Norway; Pakistan; Papua New Guinea; Portugal; St Lucia; St Vincent and Grenadines; Seychelles; Sierra Leone; Singapore; Solomon Islands; Spain; Sri Lanka; St Christopher and Nevis; Swaziland; Tanzania; Tonga; Trinidad and Tobago; Turkey; Tuvalu; Uganda; USA; Western Samoa; Zambia; Zimbabwe

Evidence Required: An official document showing that you are a visiting force.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

Unoccupied Properties

Exemption may be granted if your property is unoccupied and:

Unfurnished (For a period of up to 6 months)

• New and unfurnished: This applies when a property has been newly built and is appearing on the Valuation List for the first time. The property will qualify for a maximum of 6 months exemption after the date of the builder's completion notice, or until the property becomes occupied - whichever is sooner. During the period of exemption the property can be furnished, but this period must be for no longer than 6 weeks.
• Unfurnished: This applies to properties which are unoccupied and unfurnished, i.e. all movable items must be taken out of the property (White goods are not classed as furniture). If any movable items are left in the property then Exemption will not apply e.g. wardrobes, tables, sofas etc. This exemption usually applies when a property has been left empty after the former occupant has moved on. Exemption can be given for up to 6 months, but the property must remain unfurnished throughout this period. After the 6 month period a 50% discount shall be awarded for a further 6 months and 10% thereafter until the property becomes occupied.
  
  (Please note that the 50% and 10% discounts do not apply to the Water and Sewerage charges contained within your Council Tax bill).
  
  This Exemption is based on the length of time the property has been empty regardless of who the owner is, so if the property has been empty and unfurnished prior to your claim it may be that we are unable to award you the full 6 months exemption.
  
  A new award of unoccupied and unfurnished exemption can only be applied if the property is occupied for a period of more than 6 weeks between awards.

To apply for exemption please download the Vacant and Unfurnished Property Exemption, Vacant Property Discount and Second Home Discount Application Form (from the links to the right) and send it to the address at the bottom of the page.

• Undergoing structural alteration or major repair: This applies only if the property is under-going major structural repair, improvement or reconstruction which prevents occupation. Exemption will cease 12 months from the last occupation date. If work is completed sooner, the exemption can last for a further 6 months up to the 12 month limit. This only applies if the property is still unoccupied.
  If the property is still empty and under repair after the 12 month exemption period has ended, it will qualify for a discount of 50% for a 6 month period, followed by an ongoing discount of 10%.
  If the property is then sold but still requires work to be done, the new owner can be awarded a discount of 50% for a further 6 months regardless of the period of time that the property had been previously unoccupied.
  If the property then remains empty after this 6 month period it will qualify for a discount of 10% until such time as the property becomes occupied.
  (Please note that the 50% and 10% discounts do not apply to the Water and Sewerage charges contained within your Council Tax bill)

Examples of work which would qualify:

• Major roof repairs, leaving the property open to the elements.
• Major repairs to external walls leaving the property open to the elements.
• Removal of floorboards in the majority, or all of the property.
• Where a property is totally gutted, and in effect is a shell.

Examples of work which would not qualify:

• Replacement of kitchen/bathroom
• Removal of internal dividing walls, which are not load bearing, and form part of the main structure of the property.
• Installation of central heating or other heating systems
• Removal of floorboards in perhaps one or two rooms, but the remainder of the house is habitable.
• Replacement of windows.
• Minor roof repairs.

To apply for exemption please download the Altered and Repaired Exemption form, from the links to the right, and send it to the address at the bottom of the page.

• Has been left empty by someone who has gone to prison: This exemption applies to the empty dwelling of a person who solely occupied the property and is now in detention. It will not be awarded if that person is in prison for non-payment of a fine. The exemption will be given until the person is released from detention.

Evidence required: A letter stating the detainee's:

• Name
• Address
• Council Tax Reference
• National Insurance number
• Date of Birth
• Date of incarceration

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page

• Between two separate 'student lets': Where a property is solely occupied by qualifying students throughout term-time, a property may be eligible to remain exempt during the summer vacation. The exemption is for a maximum period of four months, can only be claimed by the landlord and will only be granted if the property is to be re-occupied by qualifying students.
  Landlords should complete a Student Property Exemption form and ensure that one is completed to represent all tenants in the property within 21 days of a change in occupancy. (A landlord may complete a form on behalf of the tenants). The Exemption will be awarded retrospectively once all of the relevant information has been obtained. An annual review shall be sent to the property to ensure that all tenants remain qualifying students.
  Please note that tenants must be full-time students for the entirety of the lease for this to apply.

To apply for exemption please see the  Council Tax Information for Students page.

• Has been left empty by someone who has moved out to receive care elsewhere: This applies to a property which is unoccupied due to the occupant living elsewhere to receive care. The patient should have no intention to return home, i.e.. Their stay in hospital etc. is considered "permanent". This means that the hospital/ nursing home becomes the patient's sole/ main residence.

Qualifying persons:

• A person who has moved into a nursing/ residential care home
• A person who has moved in with a friend/ relative to receive long term care
  In order for the exemption to be awarded the person must be absent for the whole of the period after the property ceased to be their sole or main residence, i.e. they may not return for weekends at home. This exemption has no time limit.

This exemption may also apply to someone who is absent from their property on a 'long term' basis for the following reasons:

• A person away receiving treatment for past/ present drug misuse
• A person away receiving care for a mental illness
• A person receiving long term care in hospital

(There is a section on the form where the hospital/rehabilitation centre can confirm the longevity of the hospital stay).
In these instances the exemption also has no time limit and it ends if/ when residence is taken up again, or when liability changes hands.

To apply for exemption please download the Hospital/Residential/Nursing Home Enquiry Form and send it to the address at the bottom of the page.

• Has been left empty by someone who has moved out in order to provide personal care to another person: This applies to properties which have been left empty because the former occupant now resides elsewhere in order to provide care for someone else.
  The type of care they are providing could relate to reasons of old age, disablement, illness, past/present drug abuse or a past/present mental disorder
  There is no time limit to this exemption. The carer's own property will continue to be regarded as their main residence until it is given up/ sold. The exemption will cease if/ when the carer returns to their home to take up residence again.

Evidence required: A letter stating your name and address, and the name and address of the person that you are living with and caring for.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

• Has been repossessed, or is in the hands of a trustee following bankruptcy Repossessed: This applies to a property which is unoccupied and in possession of the mortgagee (bank/building society) under the terms of the mortgage. The property owner will continue to be liable - although the bank/ building society holds the keys. The property will remain exempt until the bank/ building society has dealt with the property, i.e. sold it.

Evidence required: A letter from the bank/building society confirming the date that the property was repossessed

Evidence required: Confirmation in writing from the trustee confirming that the property has been taken over as part of a bankrupt person's assets.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

• Has been left empty following the death of the sole occupier: This applies to any unoccupied property which is part of the estate of a deceased person. Liability will fall on the executor. Unlimited exemption may be awarded until the Grant of Confirmation is signed, and for 6 months after that date, as long as the property is still in the care of The Executors. This exemption may be applied to more than one property as long as they all meet the above criteria.

Evidence required: The deceased's details and information (including contact details) regarding who the Executor of the Estate is.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

• Occupation prohibited by law: If a property cannot be occupied as it has been prohibited by law, that dwelling is exempt as long as the prohibition stands.Serious Disrepair Notice (which will prohibit occupation): A property which has a Serious Disrepair Notice which prevents occupation will remain exempt until the notice is lifted. This exemption shall remain even if the property is occupied for any period whilst the notice is in place.
• Compulsory Purchase Order: It is also exempt if it is being kept unoccupied because legal action is underway to prohibit its occupation or to acquire it under a compulsory purchase order. In these circumstances, if the dwelling is actually occupied then it will not qualify for the exemption.
• Demolition Order (please note this is different to a demolition warrant which is not valid for this exemption): A property owned by a Housing Body/Association which has a Demolition Order in place will qualify for exemption. If the dwelling is actually occupied then it will not qualify for the exemption. Official documentation showing that the occupation of the property is prohibited by law will need to be provided.

To apply for this exemption you need to apply in writing and provide the necessary evidence to the address at the bottom of the page.

• Manse or similar dwelling: This applies to a property which is being held open for a minister (or similar), from which he/ she will perform the duties of that office. The exemption will remain in effect until the minister takes up residence.

To apply for this exemption the Church needs to apply in writing on headed paper to the address at the bottom of the page.

• Difficult to let due to the proximity of another persons dwelling: This unlimited exemption applies mainly to empty "granny flats" and domestic quarters. These are deemed to be difficult to let because they form part of the larger property. When they are occupied they will be liable for Council Tax, you will need to inform us. The contact details are at the bottom of the page.

To apply for this exemption you need to apply in writing to the address at the bottom of the page.

• Property which was last used for agricultural or pastoral purposes: This applies to a property which was last used along with the grounds on which it is situated for agricultural or pastoral purposes, e.g. woodlands, market gardening, orchards or poultry farming. In the case of poultry farming the land must exceed 1/10th hectare. This exemption applies only if the property is unfurnished and can be awarded for an unlimited period of time.

To apply for exemption please download the Agricultural Property Exemption Application Form, from the links to the right, and send it to the address at the bottom of the page.

• Used for charitable purposes: This applies to an unoccupied empty property, which is owned by a body established for charitable purposes. The property must have last been used for charitable purposes, e.g. a refuge for battered wives. The exemption may be given for up to 6 months from the date when the property was last occupied. Any period of occupation lasting less than 6 weeks during this period will not affect the exemption award and therefore the Council do not need to be notified of these periods if they occur.

To apply for this exemption you need to apply in writing on headed paper provided by the charitable service to the address at the bottom of the page.

Contact

For further information on Council Tax Exemptions, please email us at counciltax@aberdeencity.gov.uk or phone us on 08456 08 09 21 or 01224 219 283 .

To apply for the above exemptions, please download the appropriate form (if applicable), complete and sign it and return it along with the necessary evidence to:

Write to us

• Revenues and Benefits
  Corporate Governance
  Business Hub 16
  Third Floor West, Marischal College
  Broad Street
  Aberdeen, AB10 1AB
  Email: counciltax@aberdeencity.gov.uk
  Fax: 01224 346700

Visit us in person

• Marischal College Customer Service Centre
• Kincorth Customer Access Point
• Mastrick Access Point
• Woodside Access Point
• Tillydrone Housing Office
  Formartine Road
  Tillydrone
  Aberdeen, AB24 2RW
  

Telephone

• 08456 08 09 21 or 01224 219 283 Monday to Friday 8:00am to 6:00pm

Please note that all enquiries are dealt with in the strictest confidence.

If you wish to report a Council Tax or Housing Benefit fraud, please phone us on 08456 08 09 21 or 01224 219 283, email us at benefitfraud@aberdeencity.gov.uk, or write to us:

• Fraud Investigation
  Corporate Governance
  Business Hub 16
  Third Floor West, Marischal College
  Broad Street
  Aberdeen, AB10 1AB

Please be assured that any information you provide will be treated as strictly confidential and at no time will it be divulged to the concerned person(s). There are provisions contained in the Data Protection Act 1998 that allow us to restrict the information we supply if the benefit claimant submits a subject access request.

Back to the Council Tax and Benefits.

Frequently Asked Questions

• Do full time students have to pay council tax?
• Is there a time limit to providing information to support my claim?
• The property that I currently rent/own is empty. Can I claim for a reduction in Council Tax?
• When I send in the supporting evidence (for council tax discounts, etc.), do you need original documents or can I send a copy?
• Will you return my supporting evidence documents to me?