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.