Council tax exemptions

Some properties are exempt which means that there is no council tax to pay. A simplified list of the different exemptions is provided below. Please refer to the primary legislation for the exact terms of any exemption.

To apply for an exemption please download and complete the application form.

Class B

A property owned by a charitable body which has been unoccupied for less than six months.

Class D

An unoccupied property where the liable person is held in detention.

Class E

An unoccupied property where the liable person has gone to live in a care home.

Class F

An unoccupied property where a person is acting as a personal representative of someone who has died and either no grant of Probate or Letter of Administration has been made or less than six months have passed since the day on which such a grant was made.

Class G

An unoccupied property where occupation is prohibited by law.

Class H

An unoccupied property awaiting occupation by a Minister of Religion from which to perform his/her duties.

Class I

An unoccupied property where the liable person has his/her sole or main residence in another place to receive personal care because of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.

Class J

An unoccupied property where the liable person is now solely or mainly resident elsewhere to provide personal care for the reasons mentioned in Class I.

Class K

An unoccupied property where the liable person is a student and this was his/her previous sole or main residence.

Class L

An unoccupied property where the liable person is the mortgagor (borrower) and the property has been repossessed by the mortgagee (lender).

Class M

Halls of Residence providing accommodation for students.

Class N

A property wholly occupied by students or school leavers.

Class O

A property owned by the Secretary of State for Defence and is held for the purposes of Armed Forces accommodation.

Class P

A property where the liable person is a member of visiting forces.

Class Q

An unoccupied property where the liable person is acting in a capacity of a Trustee in Bankruptcy.

Class R

An unoccupied caravan pitch or boat mooring.

Class S

A property occupied only by a person or persons aged under 18.

Class T

An unoccupied annexe to an occupied property which may not be let separately without a breach of Planning Control within the meaning of Section 171A of the Town and Country Planning Act 1990.

Class U

A property occupied only by person(s) who are severely mentally impaired, or by student(s) who are living with severely impaired person(s) and who would (under normal circumstances) be liable to pay the council tax.

Class V

Main UK residence of a visiting diplomat.

Class W

An annexe or similar self contained part of a property occupied by a relative of the other occupants who is over the age of 65 or severely mentally impaired or substantially and permanently disabled. (effective 1 April 1997).

 

When this content has been updated

Last updated 27 March 2017