Council tax exemptions

Certain dwellings are exempt from council tax. These are: -

• Vacant properties requiring or undergoing structural alteration (exempt for up to one year)
• Unoccupied properties owned by charities (exempt for up to 6 months)
• Unoccupied and substantially unfurnished (exempt for up to 6 months)
• Property left empty by a prisoner (no time limit)
• Property left empty by a person receiving personal care in a hospital or care home (no time limit)
• Property left empty by a person who is providing care (no time limit)
• Property left empty after a person has passed away and probate has not been granted (and for up to six months after probate has been granted)
• Property that is unoccupied and has been repossessed (no time limit)
• Property left empty by a bankrupt (no time limit)
• Property left empty and occupation is prohibited by law (no time limit)
• Property left empty awaiting occupation by a minister of religion (no time limit)
• An unoccupied annexe that is restricted by planning controls from separate letting
• An annexe occupied by a dependant relative who is either over 65 years of age or disabled

You can download an application form on the right for an annexe occupied by a dependant relative, property left empty by a person in a hospital/care home, or for all other classes of exemption.

Forms are also available by telephoning (01432) 260360 or from any customer service centre.

All applications must be made in writing, and sent to the Council Tax Section, PO Box 224, Hereford HR1 2XW, or you can email us at counciltax@herefordshire.gov.uk

Exemption reviews

Periodically the Council Tax office reviews exemptions. If you receive an exemption review form you must complete the form and return it to the Council Tax office.

If you are no longer entitled to the exemption please indicate how your circumstances have changed and from what date.

If the form is not completed and returned the entitlement to the exemption will be cancelled.

If you lose your review form, please contact us to request a replacement.