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.
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|
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 or not 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.
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|
A dwelling occupied by a dependent relative living in a separate dwelling which is attached to a larger dwelling (eg. granny annex)
Please contact the Council if you wish to enquire about any of the exemptions listed above.
Last Updated on Tuesday, November 29, 2022