If a home is an exempt dwelling, no council tax is due on it. Most exemptions are for unoccupied dwellings. The main conditions for exemptions are given in Box G.10 .

If your local authority has not awarded an exemption, you can ask for one. An exemption can be backdated to the date it should have first applied. There is no time limit and no need to show ‘good cause’ for applying late but you will need to produce evidence that the exemption has applied throughout the period. You can appeal against a decision on exemption (see 11 below ).