Occupation of property prohibited by law Council Tax exemption

An unoccupied property may be exempt from Council Tax where occupation is prohibited by law.

In order for a property to be exempt from Council Tax:

• the property must be unoccupied and unfurnished
• occupation must be prohibited by law (including a closing order or demolition order) or kept unoccupied by reason of action taken under powers granted by or under any Act of Parliament with a view to prohibiting its occupation or to acquiring it such as a compulsory purchase order).

The exemption does not apply to actions between individuals or companies under contract law such as restriction orders and does not apply if the property is occupied by squatters who choose to occupy even though prohibited by law.

We will need to see evidence that occupation is prohibited, and you will be asked to provide this as part of the application process.

Apply for a Council Tax Discount or Exemption

The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.