Exemption from payment of Council Tax can apply:
where a dwelling is unoccupied and unfurnished
where a dwelling is undergoing major repair work or structural alteration
due to the death of the last occupier
where a dwelling is held for use by a minister of religion
where a dwelling is empty due to repossession
where a dwelling is difficult to let because it forms part of another dwelling
due to legal prohibition
Certain occupied dwellings may also qualify to be treated as exempt where all the occupants are:
certain types of students
under 18 years of age
severely mentally impaired
under 20 years of age and are school or college leavers
Documentary evidence must be provided to support each application. The type of evidence required is detailed on the relevant form.
If you are granted an exemption and the circumstances which led to that exemption alter, you must tell us straight away.
Other types of exemptions may be available. To apply for an exemption you can download a form from this page or contact us on the telephone number or e-mail address below.
Council Tax Section
PO BOX 13
John Dickie Street