Not in the following circumstances:
Properties which may be exempt are:-
* property which is empty. It has to be unoccupied and substantially unfurnished. The exemption applies for a maximum of six months and the property has to be vacant for the whole of this period
* property which is vacant because it needs major repairs or alterations to make it habitable. The exemption applies for a maximum of 12 months whether the work is actually finished or not by then
* condemned property
* property which has been re-possessed by a mortgage lender
* property unoccupied because the person who lived there now lives elsewhere because they need to be cared for, for example, in hospital (or with relatives)
* property which is unoccupied because the person who lived there has gone to care for someone else