Property exemptions

If your property falls under one of the following categories, it will be exempt from council tax.

Occupied properties

Class M - Student Halls of Residence occupied mainly by students and Halls of Residence owned or managed by charitable bodies are exempt. The students will be required to produce valid student certificates that will be provided by their college or university.

Class N - Properties in which all the occupiers are students. This will give exemption to properties, which are left empty during holiday periods but will again be occupied by students during term time.

Class O - Properties that are owned by the Secretary of Defence and are occupied by the armed forces, other than Visiting Forces are exempt.

Class P - Properties occupied by members of Visiting Forces or their dependants (where they are neither British Citizens nor ordinarily resident in the U.K.) are exempt.

Class S - Properties occupied solely by persons under the age of 18 years.

Class U - Properties occupied solely by person(s) who is/are severely mentally impaired.

Class V - Properties occupied by certain diplomats.

Class W - Annexe or self contained part of a property occupied by an elderly or disabled relative of the residents living in the rest of it.

Empty properties

Class A - Properties which are unoccupied and unfurnished because they are in the process of being built, renovated or structurally repaired are exempt for up to 6 months from the date of completion of repairs/ alterations OR 12 months from the date last occupied whichever is the sooner.

Class B - Unoccupied properties owned by a charitable organisation and last used for charitable purposes are exempt for up to 6 months from the date of vacation.

Class C - Properties that are unoccupied and unfurnished are exempt for up to 6 months from the date of vacation. This is likely to be the most common category and will include properties that are for sale or awaiting re-occupation.

Class D - Unoccupied because the only usual occupier is in prison. The dwelling must have been their main home immediately before they went into prison (does not apply if offence is for non-payment of council tax or a fine). The property will be exempt for the period of the detention providing it remains unoccupied.

Class E - Unoccupied because the only usual occupier left to receive personal care as a resident of a hospital, nursing or residential care home, will be exempt as long as the circumstances remain. They must be absent from the dwelling, for that reason, throughout the period concerned.

Class F - Unoccupied because the person who would normally have to pay the council tax has died, and neither probate nor letters of administration have been granted. This applies until probate/letters of administration have been granted and for 6 months afterwards (unless someone else becomes the owner or occupies the property). This exemption only applies if the deceased was the freeholder/leaseholder of the property.

Class G - Unoccupied where occupation is prohibited by law. This would include a property subject to a Closing Order because it is unfit for habitation or which is kept unoccupied because of impending compulsory purchase.

Class H - Unoccupied dwelling which is held for the purpose of being available for occupation by a minister of religion (of any denomination) as a residence from which to perform the duties of his/her office.

Class I - Unoccupied because the only usual occupier has left the property to receive care elsewhere (other than a place mentioned in Class E) will be exempt for as long as those circumstances remain. They must be absent from the dwelling, for that reason, throughout the period concerned.

Class J - Unoccupied because, the only usual occupier lives elsewhere, for the purpose of providing care to another person. There is no time limit whilst the property is left unoccupied in the circumstances described. They must be absent from the dwelling, for that reason, throughout the period concerned.

Class K - Unoccupied properties last occupied only by one or more student(s) who are residing elsewhere to study. This exemption also applies to persons who are living elsewhere and were not a student at the date of vacation but became a student within six weeks of that date.

Class L - Unoccupied properties where the mortgagee is in possession under the mortgage.

Class Q - Properties left empty by a bankrupt where the liable person would be a trustee in bankruptcy are exempt. No time limit whilst the trustee in bankruptcy remains as the qualifying person.

Class R - A dwelling which consists of a pitch or mooring and which is not occupied by a caravan or boat.

Class T - Unoccupied annexe to an occupied dwelling difficult to let separately

How to apply

If you think you qualify for any of the exemptions listed, you will need to complete the following application form. 

If you wish to claim a severely mentally impaired exemption – Class U – you will need to apply using this application form: 

Contact us