If a property is unoccupied, is council tax still payable, or are there circumstances where you may be exempt? 

Arthur Weller replies  

Yes, potentially: (a) Unoccupied property that needs structural alteration or major repair work, or is undergoing such work, or has undergone such work and less than six months have elapsed since the work was substantially completed (but the exemption is limited to a maximum period of 12 months); (b) Property left empty by someone now living in hospital or in residential care; (c) Property empty following the occupier's death for up to six months after granting of probate or administration; (d) Property that is empty because the occupier is now living elsewhere to receive care because of old age, disablement, illness, alcohol or drug dependence or mental disorder.