Council Tax

Exemptions

Council Tax is not charged on every property, some properties are exempt. There is no Council Tax charge to pay if your property falls into one of the classes listed below.

Some of these exemptions only last for a certain period of time, others will last for as long as the conditions continue to be met. Some only apply if the property is unoccupied and others can be granted if someone still lives in the property.

Classes of Exempt Unoccupied properties:

Class B- property is owned by a charity (exempt for up to 6 months only)
Class D- the person responsible for Council Tax is in prison (except for non-payment of fines or local taxes). The exemption will continue until the prisoner is released or the property is sold, let, reoccupied or returned to the landlord.
Class E- the person responsible for Council Tax is now living in a hospital, residential care home or nursing home. The property can still be furnished and the exemption will continue until the property is sold, let or reoccupied.
Class F- the occupier has died. Exemption continues for up to six months after probate or letters of administration are granted.
Class G- the property cannot be lived in by law or by a planning restriction
Class H- the property will be next occupied by a minister of religion
Class I- the occupier has gone to live elsewhere to receive personal care
Class J- the occupier has gone to live elsewhere to provide personal care
Class K- the property has been left empty by a student
Class L- the property has been repossessed by a mortgagee
Class M- student halls of residence
Class N- all occupiers are students, school or college leavers or non-British dependants of students
Class Q- the property has been left empty by a bankrupt person
Class R- unused caravan pitch or boat mooring
Class T- an unoccupied annexe with a planning condition restricting who can live there

Changes introduced from 1 April 2013: The following unoccupied property exemptions are no longer available for periods starting on or after this date (See the new Discounts provision and Frequently Asked Questions (PDF, 39KB) as these may answer any questions you may have)

Class A- needs major repairs to make it habitable or is undergoing structural alterations (exempt for up to 12 months only)
Class C- property is unoccupied and unfurnished (exempt for up to 6 months only)

Classes of Exempt Occupied properties:

Class M- student halls of residence
Class N- all occupiers are students, school or college leavers or dependants of students
Class O- UK armed forces accommodation
Class P- visiting forces accommodation
Class S- all occupiers are under 18
Class U- all occupiers are severely mentally impaired
Class V- main residence of a person with diplomatic privilege or immunity
Class W- an annexe to a property, which is occupied by a dependant relative

If you think you may qualify for one of the above exemptions, please contact us.

Change in circumstances

You must tell us within 21 days if there is a change that might affect your Council tax exemption.

We can impose a £70 penalty on you if you do not tell us about a change.

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