An occupied property can be exempt from Council Tax. This means there is no Council Tax to pay. It is called an Occupied Property Exemption.
A property will qualify for an Occupied Property Exemption as long as it is occupied by (or in some cases intended to be occupied by) certain groups of people. The following properties will qualify:
- A student hall of residence
- A property where all the occupants are:
- full-time students (including foreign language assistants and some student nurses); or
- non-British husbands, wives, civil partners or dependents of students, who are not allowed to work or claim benefits; or
- recent school or college leavers under 20 and/or students under 20 who are studying up to A level.
- A property occupied as term-time accommodation-only where one or more of the occupants are:
- full-time students (including foreign language assistants and some student nurses); or
- non-British husbands, wives, civil partners or dependents of students, who are not allowed to work or claim benefits; or
- recent school or college leavers under 20 and/or students under 20 who are studying up to A level.
- A property occupied by only one person and that person has a severe mental impairment that has been confirmed by a doctor.
- A property where all the people who live there are severely mentally impaired and this has been confirmed by a doctor.
- A property where at least one person is severely mentally impaired (confirmed by a doctor) and there are also one or more students or people who qualify for a student exemption living there.
- A property where all the people who live there are under the age of 18. We will give this exemption until someone who is 18, or older, lives there.
- Armed forces accommodation whether occupied or unoccupied is exempt indefinitely.
- Visiting armed forces accommodation as long as at least one resident who would be liable for Council Tax is a member (or dependent) of a visiting force and is neither a British citizen or ordinary resident in the UK.
- A property where at least one liable person has diplomatic privileges or immunity as long as they are not a permanent UK resident, British citizen, British subject or British protected person and the UK is not their main residence or another dwelling in the UK is not their main residence.
- A property that is part of another property (an annexe or 'granny flat') and a dependant relative lives there who is 65 or over, severely mentally impaired or substantially and permanently disabled. We will give the exemption for as long as the dependant relative lives there.
If you think your property may qualify for an exemption under these rules please print off and fill in an Occupied Property Exemption application form
Then return the form to us:
- Email - scan it and send it to us at ctax.enquiries@manchester.gov.uk
- Post it to the Council Tax Service, PO Box 147, Manchester, M15 5TU
- Fax it on 0161 953 8226
Whilst you are waiting for our decision you must continue to pay the instalments shown on your Council Tax bill.
If your property is empty apply for an exemption for an empty home.
Find out more about reducing your Council Tax bill - check if you are entitled to a discount.