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.
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:
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 less 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:
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.
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.
The power to do this is at the discretion of the Council and the current policy at OWBC is not to offer such a discount. This decision was taken as it was felt that to allow a discount would disadvantage those who did not have the means to pay in full rather than by instalments, and the cost of the discount would have to be met by all Council Tax payers as it would not be covered by the increase in cash flow.
No, you cannot get interest on overpaid Council Tax. There is no provision in law to allow it so it would be illegal for the council to pay it.
No, if you stop paying, we are obliged to commence recovery action against you. Your liability to pay Council Tax is not affected by provision of local authority services.
You should contact the local authority responsible for providing the service and say why you are unhappy. You can pursue the matter through the Council’s complaints procedure if necessary, and ultimately involve your local Councillor and/or the Ombudsman as appropriate.
Yes. The Council Tax Regulations state that payment is still due irrespective of any appeal or benefit claim that may be outstanding. This is because there are separate legal avenues for pursuing different outstanding matters.
You may be entitled to Council Tax Support, or qualify for a status discount or an exemption from Council Tax.
For further information please contact us or visit our web pages on Council Tax Support.
The Council’s preferred method of payment is direct debit, but it also offers a wide variety of other payment methods. For details please see the back of your Council Tax bill or visit our Payment Options webpage.
The Council sets the standard level of Council Tax (called the band D tax level) in February/March each year. Each home is in one of eight valuation bands A to H based on the property’s capital value as at 1 April 1991. The actual tax paid depends on which band the property is in.
Yes, provided that you pay in advance of your instalment date not in arrears e.g. if your instalment date is 1 April you should pay that instalment on 28 March but not on 28 April. This way, you still only pay the same monthly amount (but a few days in advance) and you will then have January and February when you do not have to pay an instalment.
If your house has been extended or changed prior to you buying it, but since it was originally valued and banded, it will only be re-valued and issued with a new band when a material change takes place. The transfer of ownership of a property is classed as a material change.
Council Tax is not a direct payment for services received. It is a means whereby each householder contributes towards the cost of services provided in their locality e.g. Fire, Police, Education, Social Services. Your contribution is based on the capital value of your home as at 1 April 1991.
The council acts as a collection agent for:
- Leicestershire County Council
- Leicestershire Police Authority
- The Combined Fire Authority
These bodies set their own budgets and we bill and collect Council Tax on their behalf in addition to the Council Tax for services provided by OWBC.
Council Tax Regulations give everyone the right to pay in monthly instalments, usually over 10 months. Payments are due on 1 April ( or 15 April if paying by direct debit) and each month thereafter until 1 January. If payments are not made by the due dates shown on your Council Tax bill reminders are sent promptly. If these are not paid in full within 7 days, recovery action will continue which may remove your right to pay by instalments. The full year then becomes due and payable in full.
For further information visit our web page Advice if your Council Tax is in arrears.
The Regulations give some discounts in specific cases. However, homes that have been unoccupied for more than 28 days, and are unoccupied and substantially unfurnished usually pay 100% Council Tax.
Councils are given some discretion within the Regulations on the amount of discount allowed for empty properties. Most Councils, including OWBC, have opted to allow the smallest or no discount in order to encourage empty homes to be occupied as quickly as possible.
Last updated: Monday, 15 January 2018 11:05 am