Council tax exemptions
Some properties are exempt from council tax altogether. Your property may be exempt for only a short period, for example, six months, or indefinitely.
If we give you a discount or exemption on your council tax, and your circumstances change, you must tell us immediately: Contact the council tax team.
- Class B - An unoccupied property owned by a charity
A property is exempt for six months after becoming empty. After six months has passed, a 100% charge becomes due.
- Class D - Property left empty as owner detained elsewhere
A property that is unoccupied because the owner (who was previously the occupier) is now being detained elsewhere (i.e. prison, mental care home).
- Class E - Property left empty by someone who has moved to receive care in a hospital or care home
A property that is unoccupied because the owner (who was previously the occupier) has moved to receive personal care in a hospital or home and will not return home.
- Class F - Property left empty by deceased persons
A property that is unoccupied because the owner has died. This exemption is open-ended until probate is granted. The executors or personal representatives will then be allowed a further six months of exemption from the date of probate, providing the property is not occupied or ownership changed in the interim. After that time, a 100% charge will apply.
- Class G - Property prohibited from occupation
A property that is unoccupied because the law prohibits occupation; e.g. due to a closing order.
- Class H - Empty clergy property
A property left empty and waiting to be occupied by a religious minister.
- Class I - Property left empty by people receiving care
A property that is unoccupied because the owner is receiving care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder (other than an institution as in Class E).
- Class J - Property left empty by people providing care
A property that is unoccupied because the owner has moved to provide personal care for the reason given in Class I.
- Class K - Property left empty by students
A property that is unoccupied because the owner is a student but lives away from home while studying.
- Class L - Property repossessed
Unoccupied properties that have been repossessed by a mortgage provider.
- Class M - Halls of residence
A hall of residence provided predominantly for students that is owned or managed by an educational establishment.
- Class N - Property occupied only by students
A property occupied only by individuals who are students or Project 2000 student nurses.
- Class O - Armed forces accommodation
Armed forces barracks, messes and married quarters. Contributions for these properties are paid by the MOD.
- Class P - Accommodation for visiting forces
A property occupied by a member and/or their dependents of a relevant visiting force.
- Class Q - Property left empty due to bankruptcy
A property left empty and is the responsibility of a bankrupt's trustee.
- Class R - Empty pitches and moorings
A pitch for a caravan or mooring for a boat that is not currently occupied by a caravan or boat.
- Class S - Property occupied only by under 18's
A property occupied only by people who are under 18.
- Class T - Unoccupied annexe
An unoccupied property that comes within the curtilage (the enclosed area immediately surrounding a house or dwelling) of another occupied property and may not be let separately without a breach of planning law.
- Class U - Severely mentally impaired
A property occupied only by people who are severely mentally impaired (except in cases where a non-resident owner is the liable person).
- Class V - Accommodation for diplomats
A property occupied only by people for whom diplomatic privileges and immunities apply.
- Class W - Annexe occupied by an elderly or disabled relative
A property that is an annex, or self-contained part of a property, occupied by an elderly or disabled relative of the residents living in the main property. If the annex is no longer occupied by an elderly/disabled relative, or if a non family member occupies the annexe, it may be subject to a council tax charge.
Properties undergoing alteration or major repair are not eligible for a council tax discount.
If you think you may qualify for an exemption, and need help with your application, please get in touch: Contact the council tax team.