Council Tax exemptions

An exemption from Council Tax means there is nothing to pay for some occupied and unoccupied properties.

Unoccupied properties

There are some situations where there will be no liability for payment of Council Tax in unoccupied dwellings:

  • Class B - premises owned by a charity that are unoccupied
  • Class D - premises that have been left empty by persons being detained
  • Class E - premises left unoccupied by persons who are in hospital, nursing home or in a residential care home
  • Class F - premises left unoccupied following the death of the Council Tax payer
  • Class G - occupation of premises is prohibited by law
  • Class H - premises which are unoccupied but being kept for a minster of religion
  • Class I - premises left unoccupied by persons who reside elsewhere and are receiving care
  • Class J - premises left unoccupied by persons who are residing elsewhere to provide care
  • Class K - premises left unoccupied by students who are residing elsewhere to study
  • Class L - repossessed premises
  • Class Q - premises in the hands of a trustee in bankruptcy
  • Class R - pitches or mooring where the caravan or houseboat has been removed
  • Class T - unoccupied annexes subject to planning restrictions.

Apply for a Council Tax discount/exemption if your property is empty

The following no longer attract an exemption and are subject to 100% of the Council Tax charge:

  • Class A - premises undergoing or requiring structural repair or alteration work
  • Class C - premises that are unoccupied and unfurnished
  • second homes
  • premises that are unoccupied and furnished.

Occupied properties

There are some situations where there will be no liability for payment of Council Tax in occupied dwellings:

  • Class M - student halls of residence
  • Class N - property wholly occupied by students or relevant persons
  • Class O - armed forces accommodation
  • Class P - visiting forces accommodation
  • Class S - dwellings wholly occupied by people under 18
  • Class U - dwellings wholly occupied by the severely mentally impaired
  • Class V - people with diplomatic immunity
  • Class W - dwellings occupied by dependant relatives.

Apply for a Council Tax discount/exemption for occupied properties

Tell us of any changes

If your circumstances change you need to tell us straight away. If you don't, you may end up paying the wrong amount of Council Tax.

Last updated: 1.32pm on Thursday 21 March 2019

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