Council Tax exemptions

Some households do not have to pay Council Tax.

Exemptions from Council Tax are divided into two types, empty properties and occupied homes.

Empty properties

Class Property description
B Empty property owned by a charity. Time limit for exemption: 6 months
D Property left empty by someone in prison (unless they are in prison for not paying a fine or council tax)
E Property left empty by someone in a care home or hospital
F Property left empty by someone who has died. Time limit for exemption: 6 months from the day you get probate (the legal right to deal with their property).
G
Occupation of the property prohibited by law
H
Property where a minister of religion is going to live
I Property left empty by someone who is being looked after elsewhere
J Property left empty by someone who is away caring for another person, such as an elderly relative
K Property left empty by a student who is studying away from home
L Property that has been repossessed
Q Property left empty by someone who has been made bankrupt
R Empty caravan pitch or houseboat mooring
T Annexe - Restricted letting

Occupied homes

Class Property description
M Halls of residence occupied by students
N Property occupied only by students
O Homes for members of the armed forces, such as barracks and married quarters
P Property occupied by members of overseas armed forces
S Property occupied only by those under 18 years old
U Property occupied by a severely mentally impaired person
V Property occupied by a diplomat
W Annexe occupied by a relative who is over 65 years old or who is disabled

To apply for an exemption, please complete our online form.