Council Tax Exemptions
How we provide this service
A property may be exempt from Council Tax usually if it is unoccupied but also in some cases where the occupiers are disregarded this is supported by Finance, Benefits and Revenues.
These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Council for advice using the details above.
Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.
Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.
Please remember, if your circumstances change you must tell the Council within 21 days.
Please note there are time limits on certain exemptions and these apply to the individual property.
Fax: 01775 711253
Email: counciltax@sholland.gov.uk
Address: South Holland District Council, Benefit and Revenues Team, PO Box 8, Priory Road, Spalding, Lincs. PE11 2XQ
What to do to get this service
Some classes of exemptions do have time limits and you will have to pay a full charge after the exemption runs out. Please note that time limits run from when the circumstances of the exempt class first started to apply, and they don't re-start if the property changes hands.
Properties that are exempt fall into one of the following classes:-
Classes of Exempt Empty property:
A The property is need of or undergoing major repair work to make it habitable. Exempt for up to 12 months.
B The property is unoccupied and owned by a charity. Exempt for up to six months.
C The property is unoccupied and substantially unfurnished. Exempt for up to six months.
D The property is unoccupied because the person responsible for council tax is in prison (except for non-payment of fines or local taxes). The exemption will continue until the prisoner is released or the property is sold, let, reoccupied or returned to the landlord.
E The property is unoccupied because the person responsible for council tax is now living in a hospital, residential care home or nursing home.
F The property is unoccupied following the death of the person responsible for the council tax. Exemption continues for up to six months after probate or letters of administration are granted.
G An empty property where occupation is prevented by law.
H An unoccupied property being held for a minister of religion.
I The property is unoccupied because the person responsible for council tax is living elsewhere to receive care.
J The property is unoccupied because the person responsible for council tax is living elsewhere to provide care.
K The property is unoccupied because the person responsible for council tax is a student living elsewhere to study.
L An unoccupied property repossessed by a mortgage lender.
Q The property is left unoccupied by a trustee in bankruptcy.
R The property is an empty caravan pitch or boat mooring.
T Unoccupied annexe to an occupied property
Classes of Exempt Occupied property:
M The property is a student's hall of residence.
N The property is only lived in by full-time students.
O The property is only lived in by UK armed forces.
P The property is only lived in by visiting service personnel
S The property is only lived in by people aged under 18.
U The property is only lived in by severely mentally impaired people.
V The property is lived in by at least one foreign diplomat or specified member of an international organisation.
W The property is an occupied annexe of another property and is used by a dependent relative.
What to do to get this service continued
What you must send us to claim an exemption
A A written list of the work which is to be completed on the property together with a contact address and telephone number as we will need to check the property.
B Name and address of the charity and registered charity number, together with details of what the property was used for before becoming empty.
C Written confirmation that the property is unoccupied and unfurnished together with the address where you are currently living.
D Name of person detained together with the name and address of the prison and their prison number.
E Written confirmation that the council tax payer has been taken into care together with the date that the decision was made that they would be taken into permanent care. Also please supply a correspondence address or address of the home where the council tax payer is residing.
F Copy of the death certificate and name and address of the executor or solicitor dealing with the estate.
G Details of the order prohibiting occupation and the date the order was made.
H Written confirmation from the religious community concerned that the property is unoccupied and is being held for a minister.
I The address at which the person is now receiving care and the details of the type of care they are receiving. Please also provide that date that they moved away to receive care.
J The address at which the Council Tax Payer is now living and details of the type of care they are providing and from what date.
K Your term time address and the date you moved to the term time address together with a student certificate. (This certificate will be provided by the administration section of the education establishment where you are studying.)
L Written confirmation from the mortgage lender of the date of repossession.
M Confirmation from the education authority that the property is used as a hall of residence
N Student certificate for each student living in the property (These certificates will be provided by the administration section of the education establishment where each student is studying. Each student will need to ask for a Certificate for Council Tax Purposes) together with a Student Exemption Application Form (see link)
O Written confirmation from the Ministry of Defence
P A certificate under section 11 of the Visiting Forces Act 1952
S Confirmation of the date of birth of the people living there
T We will need to visit the property to check so please give a contact number
U Confirmation in writing from the council tax payers general practitioner and confirmation that specified benefits are paid (see link for notes and application form)
V Written confirmation of the occupier?s status is required from the Embassy or international organisation headquarters
W We will need confirmation in writing that the annexe is occupied by a dependant relative
Please address all correspondence to :-
The Council Tax Billing Section
Council Offices
Priory Road
Spalding
Lincs
PE11 2XQ
Telephone number for this service
01775 761161
Common Questions
Q. I am moving to my new property but have not yet sold my existing property. Do I have to pay council tax at both addresses?
A. If the property you are leaving is unfurnished and unoccupied then you will be exempt for a maximum period of 6 months.
Q. My mother has left her home and is now in permanent residential care. Does she still have to pay council tax?
A. No she will be exempt from paying council tax from the date the decision was made that she would go into permanent care. Her property will continue to be exempt until it is reoccupied or sold
Q. I live in the property on my own but I am a full-time student. Do I still have to pay council tax?
A. No you will be exempt from council tax. However you will need to provide us with a Certificate for Council Tax Purposes which you can obtain from your college together with our application form for a student exemption Student Application Form (PDF)
Q. I am currently living with my parents whilst the property I have just bought is refurbished. Do I have to pay council tax?
A. If the property is undergoing or in need of major repair work then it will be exempt from council tax for up to 12 months providing the previous owner has not already had this exemption on the property. We will need to confirm this by visiting the property
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Contact Details
If you have any queries about the information provided above, or require further information, please contact Customer Services on 01775 761161 or email info@sholland.gov.uk.
Benefits - Housing Benefit and Council Tax Benefit
Council Tax Account Enquiries
Council Tax Reductions For People With Disabilities
Council Tax Valuation Band Reductions
