Council Tax exemptions
Some dwellings may be exempt from Council Tax, including
properties which are empty or occupied only by students, by
people under 18 years of age, or by people who have an enduring
mental illness but are liable to pay Council Tax. Application forms can be downloaded
below.
If an application form is not available for the class of
exemption you require, please contact us by email customerservices@carlisle.gov.uk or
telephone 01228 817200.
Unoccupied Dwellings
| Class |
Description of exemption |
Limit |
| A |
A dwelling which is unoccupied and unfurnished and
requires or is undergoing structural alteration or major
repair |
12 Months |
| B |
An unoccupied dwelling which is owned by a charity and was last
occupied for charitable purposes |
6 Months |
| C |
A dwelling which is unoccupied and substantially
unfurnished |
6 Months |
| D |
An unoccupied dwelling which is owned by someone who has gone
into prison |
|
| E |
An unoccupied dwelling which is owned by someone who has
moved to receive personal care in a hospital or a home
elsewhere |
|
| F |
An unoccupied dwelling where a deceased owner's estate is
awaiting probate or letters of administration to be granted |
Up to 6 months after granted date |
| G |
An unoccupied dwelling whose occupation is prohibited by
law. |
|
| H |
An unoccupied dwelling which is awaiting occupation by a
Minister of religion. |
|
| I |
An unoccupied dwelling which is owned by someone who has moved
to receive personal care elsewhere but not in a hospital or a
home. |
|
| J |
An unoccupied dwelling which is owned by someone who has moved
in order to provide personal care to another person. |
|
| K |
An unoccupied dwelling which is owned by a student and was last
occupied by that person or by other students. |
|
| L |
An unoccupied dwelling which is subject to repossession by the
Mortgagee. |
|
| Q |
An unoccupied dwelling which is the responsibility of a trustee
in bankruptcy. |
|
| R |
A pitch or mooring which is not occupied by a caravan or
boat. |
|
| T |
An unoccupied dwelling which forms part of a single property
including another dwelling (for example, a granny annex) and may
not be let separately without breach of planning control. |
|
Occupied Dwellings
| Class |
Description of exemption |
| M |
A hall of residence occupied only by full time
students. |
| N |
A dwelling occupied only by full time students. |
| P |
Accommodation for visiting forces. |
| S |
A dwelling occupied only by people under 18 years of
age. |
| U |
A dwelling is exempt if it is occupied by one or more
persons who have an enduring mental illness and does not lose the
exemption if it is also occupied by, or owned by, one or more
students. |
| V |
A dwelling occupied by a diplomat. |
| W |
A self contained part of a property, which is occupied by
a dependent relative of the family in the other part. |
Please note that an 'owner' for Council Tax purposes is a person
who has a 'Material Interest' in a dwelling. A 'Material Interest'
means a freehold interest, or a leasehold interest which was
granted for a term of six months or more.