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.

If an exemption is granted, this will show on your bill and you will also receive an exemption notice.

Classes of Exempt UNOCCUPIED properties:

• Class A- needs major repairs or structural alterations to make it habitable (exempt for up to 12 months only)
• Class B- property is owned by a charity (exempt for up to 6 months only)
• Class C- property is unoccupied and unfurnished (exempt for up to 6 months only)
• Class D- the occupier is in prison
• Class E- the occupier has left the property to go and live in a care home
• Class F- the occupier has died (exempt for up to 6 months after probate 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 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

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

If you are receiving an exemption and your circumstances change so that you should no longer get the exemption, you must notify the Council straight away. We can charge a penalty to anyone who does not tell us about a relevant change in circumstances.