Different types of council tax discounts and exemptions
A property is exempt from council tax if it has been repossessed by a mortgage lender, and is unoccupied.
This exemption starts from the date of the repossession, as long as the property is empty. If the property is still occupied, council tax must still be paid - and it remains the responsibility of the person who took out the mortgage to pay council tax, even after a repossession order.
The exemption stops when the property is sold, or when the mortgage lender's possession is terminated.
A repossession order must have been made for this exemption to be given - it can't be given if the person who took out the mortgage simply chooses to abandon the property.