Exemptions

• B: Empty property owned by, and used for the purposes of the charity (max. six months)
• D: Person responsible for Council Tax is in prison or detained (except for non-payment of fines or local taxes). 
• E: Person responsible is living in hospital, residential care or nursing home
• F: Occupier has died, leaving the property unoccupied. See our Occupier Deceased page for further details
• G: Property cannot be occupied by law or planning restriction
• H: Next occupier will be a minister of religion
• I: Occupier gone to live elsewhere to receive personal care
• J: Occupier gone to live elsewhere to provide personal care
• K: Property left empty by a student owner
• L: Empty property repossessed by the mortgage company
• M: Student halls of residence
• N: All occupiers are students, school or college leavers or dependants of students
• O: UK armed forces accommodation
• P: Visiting forces accommodation
• Q: Property has been left empty by a bankrupt person
• R: Unused caravan pitch or boat mooring
• S: All occupiers under 18
• T: Unoccupied annexe with a planning condition restricting who can live there
• U: All occupiers severely mentally impaired
• V: Main residence of a person with diplomatic privilege or immunity
• W: Annexe which is occupied by a dependant relative

When the property no longer meets the criteria for the exemption, Council Tax will become due and payable. See Can I get a reduction? for details of the possible charges you may face once the exemption ends.

Applying for an exemption

To ensure the criteria is met, we will need to discuss the full circumstances with you for the majority of exemptions, however for several discounts you will be required to complete an application form and provide the requested evidence. Please contact us at revs@boston.gov.uk or by calling 01205 314200.

Change in Circumstances

If you qualify for a Council Tax exemption then you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change. Keep us informed of changes on revs@boston.gov.uk or by calling 01205 314200.