In certain circumstances an exemtion from paying council tax can apply when a property is unoccupied and has insufficient furnishings to enable someone to live in the property (unfurnished). In some cases a property can be occupied and an exemption will still apply.
Class A: Properties in need of (or undergoing) major structural repair work
From 1 April 2013 this exemption will now be called a 100% discount but will still apply for a maximum period of 12 months. Please apply for this discount by using the on line discount form.
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
From 1 April 2013, this exemption will now be called a 100% discount, and will only apply for a maximum period of 6 weeks. Please apply for this discount by using the on line discount form.
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
An unoccupied dwelling the occupation of which is prohibited by law, or is unoccupied by reason of any action taken by a public body to prohibit occupation (including planning condition).
Class H: Unoccupied properties awaiting religious occupation
An unoccupied dwelling which is held for the purpose of being available for occupation by a minster of any religious denomination as a residence from which to perform the dutiies of office.
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.
Class M: Student halls of residence
The accommodation must be owned or managed by a prescribed educational establishment.
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.
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 (SMI)
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.
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.