Property Exemptions

Council Tax

Some properties, whether occupied or not occupied, are exempt from council tax. This page lists the types of property that are exempt. The exemptions depend on certain situations and criteria and there is no Council Tax payable if an exemption applies. A list of the different types of exemptions are shown below.

Property Exemptions

The following table lists the types of exemptions that can apply to properties, some apply when the property is unoccupied and some where the property is occupied. If an exemption applies there is no Council Tax due.

Class of exemptionDescription of exemptionTime Limits
 Class B Unoccupied dwellings owned by a charity  6 months
 Class D A dwelling left unoccupied by people who are in prison  None
 Class E An unoccupied dwelling which was previously the sole or main residence of a person who has moved into a hospital or care home  None
 Class F

Dwellings left empty by deceased persons.

A full exemption may apply until probate is granted depending on certain factors such as whether or not the property has been left to beneficiaries and/or if executors are dealing with the property.

 A further exemption may apply if the property is being dealt with by executors/personal representatives of the deceased following the grant of probate. This further period does not apply if the property has been left to a beneficiary(ies) even if they are also an executor(s) and the beneficiary(ies) will become liable for payment of Council Tax from the grant of probate date.

 

None

 

 

6 months from grant of probate

 Class G Occupation is prohibited by law  None
 Class H Dwellings held for a minister of religion (vicarages etc...)  None
 Class I An unoccupied dwelling where the resident has moved to receive personal care  None
 Class J An unoccupied dwelling where the resident has moved to provide personal care to another person  None
 Class K An unoccupied dwelling where the owner is a student  None
 Class L An unoccupied dwelling which has been repossessed by the mortgage lender  None
 Class M A hall of residence provided for the accommodation of students  None
 Class N A dwelling which is occupied only by students and/or, any foreign spouses  None
 Class O Armed forces' accommodation  None
 Class P Occupied by visiting forces  None
 Class Q An unoccupied dwelling where the liable person is bankrupt  None
 Class R Empty caravan pitches and boat morrings  None
 Class S A dwelling occupied only by a person, or persons aged under 18  None
 Class T A dwelling not allowed to be let separately from another dwelling, without a breach of planning control  None 
 Class U A dwelling occupied only by a person(s) who is/are severely mentally impaired  None
 Class V A dwelling occupied by a Diplomat  None
 Class W

Occupied by a dependant relative living in a separate dwelling which is attached to a larger dewlling (e.g. granny annexe)

 None

Please contact the Council if you wish to enquire about any of the exemptions listed above.

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