It is an offence under the Council Tax regulations for a person to knowingly provide false or misleading information to the Council. The fine for this offence is £1000.
The Council may verify the information provided to confirm the exemption where the law permits.
You can apply for an exemption from Council Tax using our online form below:
Council tax exemptions
A summary of the exemption classes are as follows, each class of exemption is given a letter from B to W:
Class B - Empty dwellings owned by charities
Empty properties under charity ownership which have been unoccupied for less than six months, and meet all three of the following criteria:
- Is owned by a body established for charitable purposes only
- Has been unoccupied for a period of fewer than six months
- 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 below:
Notification of Death of Liable Person (PDF Document, 150.92 Kb)
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 the 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 a 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) has a permanent severe impairment of intelligence and social functioning (however caused) 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. You can find out how to apply for a Severe Mental Impairment exemption and find more information here.
Class V - Accommodation for diplomats
Properties occupied by diplomats.
Class W - Occupied annexes
Annexes occupied by elderly or disabled relatives.
Last updated: Wednesday, 13 December 2023 10:01 am