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.

Contact Information

Revenues and Benefits Section
Civic Centre North
John Dickie Street
East Ayrshire
Telephone: 01563 554400 (option 3)
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