Exemptions
Some properties are exempt, or exempt for up to six months, depending on the reason they are empty or the special circumstances of the people who live or work in them.
If you think your property may be exempt, please contact us by telephone on 0151 233 3008, visit one of our one stop shops or
email: revenue.service@liverpool.gov.uk
Exemption includes properties that are:
- Lived in only by full-time students;(If the husband, wife or dependant of a student is not a British citizen and their visa prevents them from taking paid employment or claiming benefits, the exemption will still apply as long as the other person is a student)
- Lived in only by people below the age of 18
- Lived in only by people who are severely mentally impaired
- A property which forms part of a single property including at least one other property (granny flat) and which is the only or main residence of a dependent relative of someone in the main property. (The definition is contained in the regulations and we will give you further details if you contact us)
- Lived in by a foreign diplomat or senior official of certain international organisations or
- Forces barracks and married quarters
Other exempt properties include empty properties that are:
- Unfurnished (exempt for up to six months)
- Owned by a charity (exempt for up to six months)
- Left empty by someone who is now in prison
- Left empty by someone who has moved to receive personal care in a hospital or a home or elsewhere
- Left empty by someone who has moved to provide personal care to another person
- Waiting for probate or letters of administration to be granted (and for up to six months after)
- The responsibility of a trustee in bankruptcy
- In the possession of the company providing a mortgage (in other words repossessed)
- Empty because the law has said it must not be lived in
- Waiting to be lived in by a minister of religion
- Left empty by students who live elsewhere to carry out their course
- Unable to be let separately because they are part of a main property or there is a planning restriction or
- In the course of being built, or undergoing or needing structural alterations or major repairs (exempt for up to six months after completion).