On some properties it is possible to apply for a Council Tax exemption. When an exemption is granted this means that Council Tax will not have to be paid for a certain amount of time. The amount of time the property remains exempt varies depending on the class of exemption.
Please note that the period an exemption is granted for and the percentage of discount given has changed for some classes from 1st April 2013.
The list of Council Tax exemption classes is shown below:
Class A — Structural work - From April 2013 this exemption will no longer apply. Properties falling into this category will receive a 50% discount for a maximum of 12 months.
Class B — Owned by a charity
An unoccupied property owned by a body established for charitable purposes for a maximum period of six months from the last occupation which provided that the property was being used for the purposes of the charity up to that date.
Class C — Unoccupied and unfurnished properties – max 1 month
A property falling into this category can be exempt for up to 1 month from the date it was last lived in and/or the furniture removed. For new properties this exemption will apply for up to 1 month from when the property was treated as complete.
Class D — Occupant in prison
Such properties will be exempt if the person who would be responsible for the bill is in prison/detention and no-one else lives in the property.
Class E — Occupant in a care home or hospital
An unoccupied property which was last occupied as the sole or main residence of a person or persons now permanently in a hospital or care home and no-one else lives in the property.
Class F — Properties left unoccupied when a person dies
The property will be exempt if an administrator or executor of the person's estate is responsible for the property and no-one else lives in the property. It will be exempt for up to six months after probate has been granted. (The date of probate will be required).
Class G — Occupation is prohibited by law
An empty property whose occupation is prohibited by law. This may include properties where a planning restriction on occupation applies.
Class H — Unoccupied properties which will next be used by ministers of religion
An unoccupied dwelling, such as a vicarage, is exempt indefinitely if it is held to be available for occupation by a minister of any religious denomination and from where they will perform the duties of their office.
Class I — Properties left unoccupied by people receiving care
The property will be exempt if the person who would normally pay council tax is living somewhere else (other than a hospital or home) to receive care and no-one else lives in the property. Confirmation by a GP will be required.
Class J — Properties left unoccupied by people who are providing care
The property will be exempt if the person who would normally pay council tax does not live in the property because he or she provides care somewhere else, and no one else lives in the property. Confirmation by a GP will be required.
Class K — Properties left unoccupied by a person who is a student
An unoccupied property 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.
Class L — Properties left unoccupied due to repossession
An unoccupied property which has been repossessed.
Class M — Occupied - Halls of residence
The property will be exempt if it is lived in mainly by students and owned or managed by an educational establishment.
Class N — Occupied - Properties occupied entirely by students
The property will be exempt if it is lived in by one or more students, either as full-time or term-time accommodation.
Class O — Occupied/Unoccupied - Armed Forces
Armed forces accommodation owned by the Secretary of State for defence.
Class P — Occupied - Visiting Forces
A property occupied by a person associated to visiting forces.
Class Q — Last occupant bankrupt
An unoccupied property 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 — Unoccupied - Annexe
The residents cannot let an attached, unoccupied, annexe separately.
Class T — Empty - Annexe
This could apply to empty granny flats.The dwelling forms part of a single property which includes another dwelling, and cannot be let separately without a breach of planning control.
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).
Further Information
Please note: the information above is for guidance only, and certain conditions may apply in order to quality for an exemption.
For further information on exemptions or on any other Council Tax queries please contact us using the details on the right hand side of this page, or call in to one of the Customer Access Points.