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Properties exempt from Council Tax

Information on properties that may be exempt, and how to apply for an exemption

Fully exempt

Some dwellings are fully exempt from Council Tax. Some will be exempt only for a specified length of time.

Those fully exempt are:

  • those occupied only by students
  • those occupied only by people under the age of 18
  • armed forces accommodation
  • those occupied only by people who suffer from severe mental impairment
  • those leaving Norfolk County care until the age of 25

(if you are leaving Norfolk County care and you move in with someone else, you may be entitled to some assistance, please contact us)

Council Tax reductions

Those exempt only for a period of time are:

  • properties left empty following the death of the owner occupier (100% exempt)
    • The exemption starts from the day the premises becomes unoccupied and will last for as long as the conditions are met but only for a maximum of six months after the grant of probate or letters of administration have been made.
    • To establish the correct liability following a death, we request a copy of the last will and testament to identify any beneficiaries.
    • The exemption is no longer applicable when the beneficiaries take responsibility for the property. i.e use it as a second home or let the property out
  • empty and owned by a charity (100% exempt for up to six months)

Exempt while unoccupied

A property will be exempt where:

  • the owner is a student who last lived in the dwelling as their main home
  • occupation is prohibited by law or an Act of Parliament

Or where the person:

  • is in prison
  • has moved to receive personal care
  • has moved to provide personal care to another person
  • is a trustee in bankruptcy

Or where the property:

  • is in the possession of the mortgagee
  • has been held for occupation by a Minister of Religion, from which to perform his/her duties
  • is a caravan pitch or boat mooring
  • is an annexe which is unable to be let separately
  • has been repossessed


Apply for an exemption

To apply for an exemption you'll need:

  • your Council Tax account number (you can find this on your bill)
  • the date your property became exempt

Apply for an exemption

Once we've processed your application, we'll send you a revised bill. This will tell you:

  • the discount or exemption that's been applied, and from what date
  • your revised payment instalments (if any)


If you disagree with our decision, please write to us to explain why. If you still disagree with our response, you can appeal to a Valuation Tribunal.

You should continue to pay your original bill while your appeal is outstanding.

Tell us about a change

If you no longer qualify for an exemption you must tell us. Please visit our tell us about a change page.