Am I eligible for a council tax exemption?
To qualify for a council tax exemption, the property should fall into one of the classes below:
Exemption Class | Description |
---|---|
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 D | Empty 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 E | Empty due to person having gone to live in a hospital or care home on a permanent basis. |
Class F | When a property had been occupied by a single resident, who owned that property and that person dies, the property is exempt from Council Tax payments as long as it remains unoccupied and until probate is granted. Following a grant of probate a further 6 months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else. |
Class G | Occupation prohibited by law. Exemption applies where the property remains unoccupied. |
Class H | Unoccupied property being held for a minister of religion. |
Class I | Person living elsewhere to receive personal care (leaving property empty). |
Class J | Person living elsewhere to provide personal care (leaving property empty). |
Class K | Student living elsewhere. The property must have previously been occupied by one or more students, who continue to remain liable. |
Class L | A property that has been repossessed by a mortgagee, such as a bank or building society. |
Class M | Students' Halls of Residence. |
Class N | Property occupied only by full-time students. |
Class O | UK Armed Forces accommodation. |
Class P | Visiting Forces accommodation. |
Class Q | Property left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not. |
Class R | An unoccupied caravan pitch or boat mooring. |
Class S | Property occupied by persons under 18 years of age only. |
Class T | Unoccupied annexe to an occupied dwelling. |
Class U | Property occupied only by severely mentally impaired person(s). |
Class V | Main residence of a person with diplomatic privilege or immunity. |
Class W | Annex 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. |