Property Services - House

Council Tax exempt properties


The classes of exempt property are prescribed in the Council Tax (Exempt Dwellings) Order 1992 -SI 1992 No.558 (as amended).

The description of the classes below have been abbreviated for convenience. If you require a full explanation please contact us. 

If at any time you have reason to believe that your property may no longer be exempt, you must inform the Council within 21 days. Failure to do so may result in a penalty of £70 being imposed.

  • Empty properties where the owner for Council Tax purposes is a body established for charitable purposes 
  • Properties left empty by prisoners
  • Properties left empty by people in hospitals and care homes
  • Properties left empty by deceased persons where probate or letters of administration have not been granted, or less than six months have elapsed since probate or letters of administration were granted  (note - exemption doesn't apply if the deceased left the property to a beneficiary in their will. In this case the beneficiary becomes liable for Council Tax at the date of death as they are deemed to become the owner on that date).
  • Properties where occupation is prohibited by law
  • Empty properties for use by clergy
  • Properties left empty by persons receiving care
  • Properties left empty by persons providing care
  • Properties left empty by students
  • Repossessed properties
  • Students halls of residence
  • Properties occupied only by students or school-leavers
  • Visiting forces' accommodation
  • Properties left empty where the liable person is a trustee in bankruptcy
  • Properties consisting of a pitch or mooring which are not occupied by a caravan or boat
  • Properties occupied by a person (or persons) under 18 years of age
  • Empty annexes or granny flats which are difficult to let separately and where the liable person also lives on the premises
  • Properties occupied only by a person (or persons) who have an enduring mental illness
  • Properties occupied by diplomats who live in the Allerdale area
  • Granny flats or annexes occupied by elderly or disabled relatives


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Contact us

0303 123 1702

Allerdale Borough Council
Allerdale House, Workington, Cumbria,
CA14 3YJ