Property exemptions

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.

Property exemptions

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 exemption	Description of exemption	Time 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, but this can depend on other factors such as whether the property is owned by other parties, (other owners are usually listed on land registration). 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/beneficiaries even if they are also an executor(s) and the beneficiary/beneficiaries 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	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 moorings	None
Class S	A dwelling occupied only by a person or persons under the age of18	None
Class T	A dwelling not allowed to be let separately 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	A dwelling occupied by a dependent relative living in a separate dwelling which is attached to a larger dwelling (e.g. granny annex)	None

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

Last Updated on Wednesday, December 20, 2023