Council Tax Exempt Classes of Dwelling

Class A — Structural Work — max 12 months
A vacant dwelling which requires, or is undergoing, or has undergone major repair work to render it habitable; or is undergoing, or has undergone structural alteration. The maximum period of exemption is 12 months. The exemption period may be less if the required works are completed or substantially completed within 12 months.

Class B — Owned by a Charity
An unoccupied dwelling owned by a body established for charitable purposes for a maximum period of six months from the last occupation which was in furtherance of the specified objects of the charity.

Class C — Unfurnished — max 6 months
An unoccupied and substantially unfurnished dwelling for a maximum continuous period of six months

Class D — Occupant in Prison
An unoccupied dwelling which was last occupied as the sole or main residence of a person(s) now in prison/detention.

Class E — Occupant in a Care Home
An unoccupied dwelling which was last occupied as the sole or main residence of a person(s) now in a hospital or care home.

Class F — Deceased Person's 'Estate'
A dwelling which is part of a deceased person's estate or for which the executors are liable and has been unoccupied since death, for a maximum of six months after probate is granted (The date of probate will be required).

Class G — Occupation is Prohibited
An unoccupied dwelling the occupation of which is prohibited by Law.

Class H — For religious use only
An unoccupied dwelling held for residence by a minister of religion in order to perform the duties of his/her office.

Class I — Left empty to obtain Care
An unoccupied dwelling which was last occupied as the sole or main residence of a person(s) now receiving personal care.

Class J — Left empty by care worker
An unoccupied dwelling which was last occupied as the sole or main residence of a person now providing care.

Class K — Left empty by students(s)
An unoccupied dwelling which was last occupied as the sole or main residence of the liable person(s), where the liable person(s) have been a student since the date they ceased occupation, or become a student within six weeks of that date. Council Tax Forms

Class L — Empty due to Repossession
An unoccupied dwelling where a mortgagee is in possession.

Class M — Occupied — Student Hall
A hall of residence provided for student accommodation.

Class N — Occupied — All Students
A dwelling where all the residents are students.

Class O — Occupied (Armed Forces)
Armed forces accommodation owned by the S of S for defence.

Class P — Occupied (Visiting Forces)
A dwelling occupied by a person associated to visiting forces.

Class Q — Last occupant Bankrupt
An unoccupied dwelling held by a trustee in bankruptcy.

Class R — Caravan Pitch or Mooring
A pitch or mooring which is not occupied by a caravan or boat.

Class S — Occupied — All under 18
A dwelling where all the residents are under age 18.

Class T — Empty — Annexe
The residents cannot let an attached, unoccupied, annexe separately.

Class U — Occupied — Mentally Impaired
All the residents are severely mentally impaired.

Class V — Occupied by Diplomat
The main residence of a person with diplomatic privileges or immunity.

Class W — Occupied — Annexe
An exempt dwelling if it forms part of a single property including at least one other dwelling and is the sole or main residence of a dependent relative of the occupier of the dwelling (or one of those other dwellings).

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