On some homes there is no Council Tax charge. You do not have to pay Council Tax if the property falls into one of the following descriptions:
Class A — Structural work - max 12 months
A vacant property 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 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 6 months
These properties can be exempt for up to six months from the date it was last lived in and/or the furniture removed, or from the date a new 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(s) 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
For further information on exemptions or on Council Tax please contact the Council Tax Liability and Billing team or call in to one of the Customer Access Points.