Exemptions
Some properties are exempt from council tax. If you own or occupy a property which is described below and your bill does not show that an exemption has been granted, please contact the council tax service.
Some of these exemptions only last for a certain period of time. The majority last for as long as the conditions continue to be met. Some apply only if the property is unoccupied but others apply if someone still lives in the property:
Classes of exempt unoccupied property
- Class A - needs major repairs to make it habitable or is undergoing structural alterations (exempt for up to 12 months only)
- Class B - property is owned by a charity (exempt for up to 6 months only)
- Class C - property is unoccupied and unfurnished (exempt for up to 6 months)
- Class D - the occupier is in prison
- Class E - the occupier has left the property to go and live in a care home
- Class F - the occupier has died (exempt for up to 6 months after probate granted)
- Class G - the property cannot be lived in by law or by a planning restriction
- Class H - the property will be next occupied by a minister of religion
- Class I - the occupier has gone to live elsewhere to receive personal care
- Class J - the occupier has gone to live elsewhere to provide personal care
- Class K - the property is owned by a student and was last occupied by that person.
- Class L - the property has been repossessed by a mortgagee
- Class M - student halls of residence
- Class Q - the property has been left empty by a bankrupt person
- Class R - unused caravan pitch or boat mooring
- Class T - difficult to let because it is linked to, or in the grounds, of another property and may not be let separately from that other property without breaching planning permission. The liable person must, however, live in the other property to qualify.
Classes of Exempt Occupied property
- Class M - student halls of residence
- Class N - all occupiers are students, school or college leavers or dependants of students
- Class O - UK armed forces accommodation
- Class P - visiting forces accommodation
- Class S - all occupiers are under 18
- Class U - all occupiers are severely mentally impaired
- Class V - main residence of a person with diplomatic privilege or immunity
- Class W - an annex to a property, which is occupied by a dependant relative
Forces barracks and married quarters exempt under class O above contribute to local services through special arrangements with the Ministry of Defence.
These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the council tax service for advice.
Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, contact us immediately.
Change in your circumstances
If your circumstances change you must tell us within 21 days of the change.
