Exempt Dwellings
If an exemption is granted, this will be shown on the bill. The following classes explain the reasons for the exemption.
Classes of exempt UNOCCUPIED property:-
Class A- needs major repairs or structural alterations to make it habitable (exempt for up to 12 months only)
Class B- owned by a charity (exempt for up to 6 months only)
Class C- unoccupied and unfurnished (exempt for up to 6 months only)
Class D- the taxpayer is in prison
Class E- the taxpayer has left the property to go and live in a care home
Class F- the taxpayer has died (exempt for up to 6 months after probate granted)
Class G- can't be lived in by law
Class H- held for a minister of religion
Class I- the taxpayer has gone to live elsewhere to receive personal care
Class J- the taxpayer has gone to live elsewhere to provide personal care
Class K- property left empty by a student
Class L- the mortgagee has possession
Class Q- the taxpayer is trustee to a bankrupt
Class R- unused caravan pitch or boat mooring
Class T- unoccupied annexe to an occupied property.
Classes of exempt OCCUPIED property:-
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- the annexe to a property occupied by a dependant relative.
Exemption will apply from the date the property first became empty and will last for the duration of the exemption timescale or to the date of a change in circumstances, whichever is the sooner.
Failure to notify a change in circumstances
If you are receiving an exemption and your circumstances change so that you should no longer get the exemption, you must notify the Council immediately. We can charge a penalty to anyone who fails to tell us about a relevant change in circumstances.
Who to contact - Council Tax office on 01507 329592 or email local.tax@e-lindsey.gov.uk
