Council Tax - exemptions
A property may be exempt from Council Tax. See the list of
exemptions below.
Class A
Properties which are unfurnished and require structural
alterations or major repair works to make them habitable. An
inspection of the property will be required. The exemption is
limited to a maximum of 12 months.
Class B
Unoccupied properties owned by a charity are exempt for up to
six months.
Class C
Unoccupied and substantially unfurnished properties are exempt
for up to six months.
Class D
Unoccupied properties that were previously the sole or main
place of residence of a person who is in prison (except for non
payment of Council Tax).
Class E
Unoccupied properties that were previously the sole or main
residence of a person who is now living in a NHS Hospital,
residential care home, nursing home or hostel.
Class F
Unoccupied properties where the person who is liable for the
Council Tax has died and where either no letters of administration
or grant of probate have been made or less than six months
have passed since the day on which such a grant was made.
Class G
Unoccupied properties that are prohibited by law from being
occupied.
Class H
Unoccupied properties that are held available for occupation by
a minister of any religious denomination from which to perform the
duties of his/her office.
Class I
Unoccupied properties that were previously the sole or main
residence of a person who has his/her sole or main place of
residence in another place not being a hospital, residential care
home, nursing home or hostel for the purpose of receiving care
because of old age, disablement, illness, past or present drug or
alcohol dependence, or past or present mental disorder.
Class J
Unoccupied properties that were previously the sole or main
place of residence of a person who has his/her sole or main place
of residence elsewhere to provide, or better provide, care for a
person who requires such care because of old age, disablement,
illness, past or present drug or alcohol dependence, or past or
present mental disorder.
Class K
Unoccupied properties that were last occupied by a student
as their sole or main residence.
Class L
Unoccupied properties where a mortgagee is in possession.
Class M
Properties that are halls of residence provided predominantly
for the accommodation of students.
Class N
Properties that are occupied solely by students.
Class O
Properties that are owned by the Secretary of State for Defence
and which are held for the purpose of armed forces
accommodation.
Class P
Properties that are occupied by a person that has a relevant
association with a body under Part 1 of the Visiting Forces Act
1952.
Class Q
Unoccupied properties where a person is liable in his capacity
as a trustee in bankruptcy.
Class R
A pitch or mooring that is not occupied by a caravan or, as the
case may be, a boat.
Class S
Properties only occupied by a person or persons under the age of
18.
Class T
An unoccupied property that forms part of a single dwelling, but
which may not be let separately to it (for example a "granny
annex") without a breach of planning control.
Class U
Properties occupied by one or more severely mentally impaired
people.
Class V
Properties occupied by at least one person on whom
privileges and immunities are conferred under the Diplomatic
Privileges Act 1964.
Class W
Properties that forms part of a single property including at
least one other property which is the sole or main place of
residence of a dependant relative of a person who is resident in
that other property.
Application
form for a Discount/Exemption