Exemptions from council tax are available in certain circumstances.
People living in occupied properties may be entitled to an exemption provided the property and its residents meets one of the following conditions:
- where all its residents are students
- which are halls of residence
- which are owned by the Ministry of Defence and used for armed forces accommodation
- where the liable person is a diplomat or a member of a visiting force
- where all residents are aged under 18 years
- where all residents are severely mentally impaired
- which is a 'granny annexe' occupied by a dependent relative of a resident in the associated dwelling.
- Where all the residents are care leavers and are looked after by Brent council.
Please note that as from 1 April 2014 empty properties requiring major repair works or structural alterations to bring them back into a habitable condition, will no longer receive an exemption from council tax liability.
Prior to 1 April 2014 a 50 percent discount may have been applicable for up to 12 months.
Vacant properties may be subject to an exemption provided the property meets one of the following conditions:
- it has been repossessed by a mortgagee
- it was previously occupied by the liable person who has:
- gone into prison
- become resident in a hospital or care home
- moved elsewhere to either give or receive essential care
- the owner or tenant has died, but probate has not yet been granted
- occupation of the property is prohibited by law, or where planning conditions prevent occupancy
- it is awaiting occupation by a minister of religion, as a residence from which to perform the duties of his office
- where the liable person is a trustee in bankruptcy
- where the liable person is a student whose term-time residence is elsewhere
- it is part of a single property which includes another dwelling and which cannot be let separately (e.g. 'granny annexes')
- if they are owned by and were last occupied by a charity
- from the date that letters of administration or probate were granted, provided that the liable person is only liable in the capacity of personal representative of the deceased person
You can apply for a vacant property discount using My Account.
Exceptions and Premium Charges
- Any second home or empty furnished properties that are vacant between tenancies do not receive a discount.
- All properties that have been unoccupied for more than 2 years but less than 5 years will be required to pay a 100% premium additional to the 100% Council Tax Charge.
- Properties that have been unoccupied for more than 5 years but less than 10 years will be required to pay a 200% premium additional to the 100% Council Tax Charge.
- Properties that have been unoccupied for more than 10 years will be required to pay a 300% premium additional to the 100% Council Tax Charge.
Please remember, if your circumstances change you must tell the council within 21 days. Please contact us with any changes.