Property Exemptions and Discounts

Depending upon the circumstances, you may be entitled to a reduction or exemption from council tax on your property.

Unoccupied and unfurnished properties - 100% discount for the first month from the date the property became unfurnished and unoccupied, after which a full charge is payable.

Empty properties requiring major repair work to render them habitable/undergoing structural alterations -No reduction, full charge payable.

For properties which have been empty and unfurnished for over two years we charge 200% council tax.  From 1 April 2020 a 200% premium will be charged for properties empty five years or more and from 1 April 2021 a 300% premium will be charged for properties empty ten years or more.

 

Council Tax Exempt Properties

Your property may be exempt from Council Tax if it falls into any of the following categories:

  • Unoccupied properties that are owned and were last used in connection with the objects of the charity. This exemption is for a maximum of 6 months.

  • Unoccupied properties which are owned and were previously occupied by someone who has gone into prison.

  • Unoccupied properties which are owned and were previously occupied by someone who is now living in a hospital, residential care home, nursing home or hostel.

  • Unoccupied property where the person liable for council tax is deceased and still awaiting probate or letters of administration. Exemption can last for up to 6 months in certain circumstances after probate has been granted.

  • Occupation prohibited by law.

  • Dwelling held for a Minister of Religion.

  • Properties left unoccupied by people who have moved to receive personal care elsewhere.

  • Properties left unoccupied by people who have moved to provide personal care to another person who lives elsewhere.

  • Unoccupied properties which are owned and were previously occupied by a student or someone who become a student within 6 weeks of leaving the property.

  • Unoccupied properties which have been repossessed by a mortgage lender.

  • Students' halls of residence.

  • Properties occupied only by full-time students (and their Spouses or dependants who are not EU Citizens), school or College  leavers.

  • UK Armed Forces accommodation.

  • Visiting Forces accommodation.

  • Unoccupied properties where the person responsible for paying is a trustee in bankruptcy.

  • A pitch or a mooring which is not occupied by a caravan or a boat.

  • Properties occupied only by a person or persons aged under 18.

  • An unoccupied annexe which cannot be let separately.

  • Properties occupied only by a person(s) who is (are) severely mentally impaired.

  • Main residence of a person with diplomatic privilege or immunity.

  • Annexe occupied by dependant relative.

 

Second Homes

Welwyn Hatfield Borough Council charges full council tax on second homes. A second home is a furnished property that is no one's sole or main residence.

If you need any further information, please contact us at c.tax@welhat.gov.uk .