Council Tax Exemptions

This page provides a summary of the rules concerning Council Tax exemption. Certain properties are exempt from Council Tax although they will continue to have an entry in the Council Tax Valuation List. You can apply for an exemption from Council Tax using our online form.

From 1 April 2013 the following exemptions will no longer apply due to a change in the law:

• Class A - Properties undergoing major works or structural changes; and
• Class C - Properties which are unoccuopied and unfurnished.

The above exemptions have been partly replaced by locally funded discounts. To find out more view the discounts page.

Council tax exemptions

A summary of the exemption classes are as follows, each class of exemption is given a letter from A to W:

Class's B, D-F

Class's G-O

Class's P-W

Class B - Empty dwellings owned by charities

Empty properties under charity ownership which have been unoccupied for less than six months.

a) is owned by a body established for charitable purposes only, and

b) has been unoccupied for a period of less than six months, and

c) was last occupied in furtherance of the objects of the Charity.

Class D - Dwellings left empty by a person detained in prison / hospital

An unoccupied dwelling where the person who would be liable to pay the council tax is detained in a prison or mental hospital.

Class E - Dwellings left empty by a person living in a hospital or care home

An unoccupied dwelling which was previously the sole or main residence of a person whose sole or main residence is now in hospital, a nursing home, a residential care home or a hostel of a defined category.

Class F - Dwellings left empty by deceased persons

Please complete the 'notification of death of liable person' form through the links below, for this exemption.

Class G - Dwellings where occupation is prohibited

An unoccupied dwelling where occupation is prohibited by law. Also applies from 1 Apr 2007 where a planning condition prevents occupancy

Class H - Empty clergy dwellings

Empty properties for use by clergy

Class I - Dwellings left empty by people needing care

An unoccupied dwelling which, when last occupied, was the sole or main residence of an owner or tenant who now lives elsewhere for the purposes of receiving care.

Class J - Dwellings left empty by people providing care

An unoccupied dwelling which, when last occupied, was the sole or main residence of an owner or tenant Who now lives elsewhere for the purposes of providing personal care to another individual.

Class K - Dwellings left empty by students

An unoccupied dwelling which, when last occupied, was the sole or main residence of a student, or a Person who became a student within 6 weeks of vacating he dwelling, and where there is no other person liable to pay the council tax.

Class L - Repossessed dwellings

An unoccupied dwelling where there is a mortgagee in possession.

Class M - Halls of residence

Occupied dwellings provided predominantly for the accommodation of students and which is owned by an educational or charitable body or where the institution nominates the majority of occupants.

Class N - Dwellings occupied by students or school leavers

An occupied dwelling where all the residents are students aged 18 or over, school or college leavers, and/or the spouse or dependant of a student and who is not a British citizen and is prohibited by law from Seeking employment or claiming benefit.

Class O - Armed forces accommodation

Occupied and unoccupied dwellings owned by the secretary of state for defence, and used to provide accommodation for United kingdom armed forces but not for visiting forces.

Class P - Accommodation for visiting forces

An occupied dwelling where at least one of the occupiers, who would be liable to pay the council tax, has a relevant association with a visiting force.

Class Q - Dwellings left empty by bankruptcy

A dwelling which is unoccupied and where the person who would be liable is a trustee in bankruptcy.

Class R - Empty pitches and moorings

Properties consisting of a pitch or mooring which are not occupied by a caravan or boat

Class S - Minors

An occupied dwelling where the only resident(s) are under 18 years of age.

Class T - Unoccupied annexes subject to planning restriction

An unoccupied dwelling, which is a self contained part of another dwelling, and which may not be let separately from the other dwelling due to planning restrictions.

Class U - The severely mentally impaired

An occupied dwelling where the only resident(s) are severely mentally impaired and there are no other persons liable to pay the council tax, or any other liable person is a student, whether or not the student Occupies the dwelling.

Class V - Accommodation for diplomats

Properties occupied by diplomats.

Class W - Occupied annexes

Annexes occupied by elderly or disabled relatives.