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 - See below
- Class B - property is owned by a charity (exempt for up to 6 months only)
- Class C - see below
- Class D - the occupier is in prison. Notify us here
- Class E - the occupier has left the property to go and live in a care home (Apply here)
- Class F - Where the liable person has died and the Executors are responsible for the Estate and have been continuously since the date of death. (See below for further information.)
- 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.
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.
Class F - Liable party deceased
This Exemption remains whilst the Executors are liable for the property up until 6 months after probate has been granted or letters of administration have been made. Once the 6 month limit has expired, the full charge will be due.
Where the responsibility for the property passes to another party prior to probate being granted, that party will become liable for the Council Tax charge.
In the situation where the property was owned jointly, the liability will pass to the surviving owner and a full charge will be due from the date of death.
Class A - Uninhabitable
This property exemption is being abolished with effect from the 1st of April 2013. It is being replaced by the Discount Class D Structural Alterations property discount which is a locally determined discount. This Council has decided to retain the 12 month exemption - the discount will apply to unoccupied properties which require or are undergoing either major repair work or structural alterations. This discount will be subject to annual review. Please see Structural Alterations for more information.
Class C - property is unoccupied and unfurnished (exempt for up to 6 months)
From 1st April 2013 Council Tax legislation has been changed by Central Government with Councils now setting the level of discount given on certain types of properties.
Following consultation with local residents and property owners, the exemption for homes which have been empty and unfurnished for less than six months will end. This means that full Council Tax will now be payable on this type of property.