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Council Tax - Exempt Properties

In certain circumstances a property can qualify for an exemption from Council Tax.

Council Tax Exemptions are calculated on a daily basis and many will last for just a limited period.

To qualify for a Council Tax Exemption

For the period of the exemption, no Council Tax is payable for properties that fall into one of the following classes:

Exemption Class 
Class B Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture.  This exemption applies for up to 6 months. 
Class DEmpty due to person being detained in prison or under the Mental Health Act (except for when in prison due to non payment of Council Tax). The property may be either furnished or unfurnished but cannot apply if there is someone still living in the property.
Class EEmpty due to person having gone to live in a hospital or care home on a permanent basis.
Class FProperty empty following Council Tax payer passing away.  The exemption applies up to the grant of probate or letters of administration and for up to 6 months afterwards.
Class GOccupation prohibited by law. Exemption applies where the property remains unoccupied.
Class HUnoccupied property being held for a minister of religion.
Class IPerson living elsewhere to receive personal care (leaving property empty).
Class JPerson living elsewhere to provide personal care (leaving property empty).
Class KStudent living elsewhere. The property must have previously been occupied by one or more students, who continue to remain liable.
Class LA property that has been repossessed by a mortgagee, such as a bank or building society.
Class MStudents' Halls of Residence.
Class NProperty occupied only by full-time students.
Class OUK Armed Forces accommodation.
Class PVisiting Forces accommodation.
Class QProperty left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.
Class RAn unoccupied caravan pitch or boat mooring.
Class SProperty occupied by persons under 18 years of age only.
Class TUnoccupied annexe to an occupied dwelling.
Class UProperty occupied only by severely mentally impaired person(s).
Class VMain residence of a person with diplomatic privilege or immunity.
Class WAnnex occupied by a dependant relative.  Exemption applies if the annex is the sole or main residence of a dependent relative (i.e. someone over 65 years of age, or a person who is either severely mentally impaired or substantially and permanently disabled) of a person who is resident in the main property.

Apply for a Council Tax Exemption

Please be advised; failure to notify us of a change in your circumstances within 21 days, or applying for a discount or exemption you are not entitled to, will result in a penalty of up to £280 being issued.

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