Council Tax discounts

Property exemptions

There are certain properties, known as exempt properties, which we do not charge Council Tax for. These properties are mostly properties where no one lives. Properties can be exempt for a period of up to 6 months or, in certain circumstances, for as long as the situation exists.

Properties which are exempt are as follows:

  • Class B. Unoccupied properties which are owned by charities, provided that the previous use of that property was for the purpose of that charity - exempt for up to 6 months
  • Class D. Properties left empty by people who have gone into prison - exempt while the property is empty.
  • Class E. Properties left empty, which were previously the sole or main residence of a person who would be liable, but who has gone to live in a hospital or care home
  • Class F. Properties left empty after the death of the previous owner or tenant - exempt for up to 6 months after probate is granted
  • Class G. Properties which, by law, people are not allowed to live in - exempt while the property is empty.
  • Class H. Empty properties which a minister of religion will move into - the property is exempt while it is empty, as long as the minister will work from the property
  • Class I. Properties left empty by people who have moved to receive care - exempt while the property is empty
  • Class J. Properties left empty by people who have moved to provide care - exempt while property is empty
  • Class K. Properties left empty by students, or people who become students within 6 weeks of leaving - exempt while the property is empty
  • Class L. Properties which no-one lives in after being repossessed by a mortgage company - exempt while the property is empty
  • Class M. Student halls of residence - permanently exempt
  • Class N. Properties which only students live in - permanently exempt while only student live in the property
  • Class O. Armed forces accommodation - permanently exempt
  • Class P. Accommodation used by visiting forces - permanently exempt
  • Class Q. Properties left empty where the person who would be liable is a trustee in bankruptcy
  • Class R. A pitch or mooring which is not used by a caravan or boat - exempt while the pitch or mooring is not used
  • Class S. Properties lived in only by people under 18 - exempt while this applies
  • Class T. Unoccupied 'granny flats' which cannot be rented out separately - exempt while the property is empty.
  • Class U. Properties lived in only by people who are severely mentally impaired or where the only other people in the home are all students - exempt while this applies
  • Class V. Properties lived in only by people with diplomatic immunity and their relatives - exempt while this applies
  • Class W. A dwelling which is part of another dwelling and is occupied by a person who is either aged 65 or over or severely mentally impaired or substantially permanently disabled and who is a dependent relative of the occupier of the main dwelling

How to apply

If you think your property should be exempt you must apply in writing:

We regularly review exemptions so you should fill in and return all the forms we send you.

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