Council Tax Exemption Application Form Some dwellings are exempt from Council Tax in the following circumstances (and therefore no Council Tax is payable). Occupied properties: - occupied only by full time students - occupied only by persons under the age of 18 - annexe occupied by a dependant relative Vacant properties: (vacant means no-one lives there) - owned by a charity - for up to six months - empty due to a person being in prison - empty due to a person having gone to live in a care home - Council Tax payer deceased - occupation prohibited by law - dwelling held for a minister of religion - person living elsewhere to receive care - person living elsewhere to provide personal care - dwelling left empty by a student studying elsewhere - mortgagee in possession - annexe which may not be let separately from another property without a breach of planning control GDPR Council Tax Statement GDPR Privacy Statement Our privacy statement