Exemptions
Some homes may be exempt from Council Tax, this depends on the reason they are empty and the circumstances of the people living in it.
The following are exempt from Council Tax:
- full time students and school leavers. Properties occupied solely by students will be exempt from Council Tax (Class N). This includes accommodation that is occupied by a single student. To apply for a student exemption, please use the online My Account service, choose Council Tax Discounts and Exemptions and follow the on screen prompts. If you are already registered, you should sign in to your My Account to do this.
- young people aged under 18
- severely mentally impaired people. If all residents are severely mentally impaired, there will be no Council Tax to pay as a full exemption will apply (Class U). Further information and how to apply can be found here
- a foreign diplomat or member of a visiting force who would normally pay council tax
- annexes occupied by an elderly or disabled person
The following properties are exempt from Council Tax if they are:
- owned by a charity, are exempt for 6 months. To apply for this exemption please see the 'do it online' section, Unoccupied Dwellings owned by Charities – apply for an exemption.
- left empty by a person who has gone to prison
- left empty by a person who is now resident in a hospital or nursing home
- are waiting for probate to be granted, and for 6 months after probate is granted
- empty where the occupation is prohibited by law
- waiting for a minister of religion to move in
- left empty by someone who has moved to receive personal care
- left empty by someone who has left so they can care for someone else
- left empty by students whose term time address is elsewhere
- have been repossessed by a mortgage lender
- the responsibility of a bankrupt's trustee
- a caravan pitch or boat mooring
- forms part of another property and may not be let separately
If your property should be exempt, you can complete the Council Tax 'Exempt Dwelling Application' form.
However, if you wish to apply for a student or severe mental impairment exemption you can do so via the online My Account service. If you wish to apply for an unoccupied exemption as you are a charity, use the specific application form in the 'do it online' section of this web page.
Backdating an award of a Council Tax exemption
It is your responsibility to ensure that an application for a discount or exemption is made as soon as possible.
If you have made a request for a discount or exemption to be backdated, we may check your application by visiting the property and checking other records.
We will not usually backdate a discount or other reduction unless there are exceptional circumstances. If your request is refused, you can appeal to the council in writing, providing as much relevant documentary evidence as possible.
You can contact us by email or you can write to us at: Sefton Council, PO Box 21, Bootle L20 3US.
An adjusted demand will be issued automatically once a period of exemption expires or is affected by a change in circumstances.