Exemptions
Class A: Properties in need of
(or undergoing) major structural repair work
A property which requires major repair work to make it habitable
may be exempt. Each case is decided upon the facts relating to the
physical condition of the property and the nature of the work that
is needed. This exemption can only apply for a period up to 12
months. The exemption ends if the property becomes occupied or
furnished. If the property is occupied for a period of less than
six weeks, this will not affect the exemption (other than that
there will be no exemption during this time). Before this exemption
can be allowed, a visit will be made by a Visiting Officer to
confirm if it applies.
Class B: Unoccupied dwellings owned by a charity
A property owned by a charity is exempt for up to six months
from the date that the last resident moved out, provided it was
last used for the purpose of the charity.
The property may remain furnished. If the property is occupied
for a period of less than six weeks, this will not affect the
exemption (other than that there will be no exemption during this
time).
Class C: Empty
properties
To qualify for this exemption, the property must be both
unoccupied and substantially unfurnished. The exemption runs from
the date that both of these conditions apply and lasts for a
maximum period of six months or until the conditions cease to be
met. The six-month period relates to the property. If there is a
change of ownership subsequently, the new owner is only entitled to
the remaining part of the six-month period, as appropriate. If the
property remains unoccupied and unfurnished after the six month
period has elapsed, the full Council Tax becomes payable.
A newly-built property, which is unoccupied and substantially
unfurnished, is exempt from Council Tax for up to six months. The
exemption begins from the date that the property is considered to
have been completed.
Class D: A property left empty
by a person detained elsewhere
This exemption applies to unoccupied properties where the owner
or tenant is detained in prison, hospital or other place of
detention. This exemption does not apply if the person has been
detained for non-payment of Council Tax or fines.
Confirmation will be sought from the appropriate place of
detention.
Class E: A property left empty
by a person now in hospital or a care home
This exemption applies where the owner or tenant has their sole
or main residence in a hospital, care home or nursing home in which
they are receiving care.
Confirmation will be sought from the relevant hospital or care
home. Temporary stays in hospital or care homes do not qualify for
this exemption.
Class F: An unoccupied
property where the liable person has died
This exemption applies to properties where the person liable for
Council Tax has died. The property must have remained unoccupied
since the person's death but it can be furnished.
The exemption can continue for a period of up to six months
after probate has been granted.
Where there are other residents in the property, no exemption
can be applied. Where a property is owned jointly, the death of one
joint owner does not give rise to this exemption.
Class G: Occupation prohibited
by law
For more information or to apply for this exemption, please
contact us.
Class H: Unoccupied properties awaiting religious
occupation
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
Class I: An unoccupied
property where the liable person is receiving personal care
This exemption applies to properties that are unoccupied because
the person who last lived there is now receiving care with somebody
else. Please note that if the liable person is now living in a care
home or nursing home, a Class E exemption may apply.
Class J: An unoccupied
property where the liable person is providing personal care
This exemption applies to properties which are unoccupied
because the owner or tenant has moved elsewhere to provide
care.
Class K: Empty properties
owned by a student
An unoccupied property owned by a student and last occupied
solely by that student is exempt from Council Tax if the student
has left the property within six weeks of starting his or her
course.
Class L: Properties with a
mortgagee in possession
This exemption applies to properties where the mortgagee has
taken possession of the property under the terms of the mortgage.
The property must be unoccupied to be eligible.
For more information or to apply for this exemption, please
contact us.
Class M: Student halls of residence
The accommodation must be owned or managed by a prescribed
educational establishment.
For more information or to apply for this exemption, please
contact us.
Class N: Properties occupied soley by students
A property is exempt if it is only occupied by students.
The Council will also need confirmation from your college
or university of your student status. This will normally be in the
form of a student certificate.
Class O: Properties in armed
forces occupation
Living accommodation for UK armed forces which is owned by the
Ministry of Defence is exempt.
For more information or to apply for this exemption, please
contact us.
Class P: Properties occupied
by members of visiting forces
This exemption applies if anyone who would be liable for Council
Tax has a relevant association with a visiting force from a country
to which the Visiting Forces Act 1952 applies.
Class Q: Properties which are
empty and where the liable person is a trustee in bankruptcy
Where the person liable to pay the Council Tax is a trustee in
bankruptcy, the property is exempt if it is unoccupied.
Class R: An unoccupied pitch
or mooring
A pitch which is not occupied by a caravan or a mooring which is
not occupied by a boat is exempt.
Class S: Properties where all
occupants are aged under 18
.
Class T: Unoccupied
annexes
This exemption applies mainly to granny annexes. The annexe must
be unoccupied and unable to be let separately. A Visiting
Officer will need to visit the property to determine whether
or not this exemption applies.
Class U: Properties where all
occupants are severely mentally impaired
The exemption applies to properties which are occupied by people
who are severely mentally impaired. Confirmation will be
sought from your doctor.
Class V: A property which is
the main residence of a person with diplomatic privilege or
immunity
A property is exempt if it is the main residence of at least one
person on whom such privileges and immunities are conferred.
For more information or to apply for this exemption, please use
the contact us.
Class W: Occupied annexes
A property is exempt if it forms part of another dwelling and is
the sole or main residence of a dependant relative of the occupant
of the main dwelling. A Visiting Officer will need
to visit the property to determine whether or not this exemption
applies.
To apply for Council Tax exemption please complete the the
on line application form.
This webpage was updated on
4/3/2012