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Council Tax property exemptions

A property will normally be exempt from Council Tax if any of the following circumstances apply.

The groups stated are in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied. If you feel you may qualify for an exemption please contact us.

Class B Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture. On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.

Class C discount. Properties which are unoccupied and unfurnished are exempt for the 7 days. After which a full charge is levied. After two years of being unoccupied and unfurnished the charge is increased to 200 per cent. Find out more on the Empty Homes page.

Class D Empty due to person being in prison (except for non payment of Council Tax or a fine). The property may be either furnished or unfurnished but cannot apply if there is someone still living in the property.

Class E Empty due to person having gone to live in a hospital or care home.

Class F Council Tax payer died, leaving property unoccupied (providing there is no other joint owner). Exemption continues whilst the property remains unoccupied and the estate is awaiting probate or letters of administration to be granted. If the property becomes occupied, sold, passed to a beneficiary, or six months has elapsed after probate, the exemption ends and cannot be re-awarded.

Class G Occupation prohibited by law. Exemption applies where the property remains unoccupied.

Class H Unoccupied property being held for a minister of religion.

Class I Person living elsewhere to receive personal care (leaving property empty).

Class J Person living elsewhere to provide personal care (leaving property empty).

Class K Property left empty by a student, where a student is the owner of the property and, when last occupied was the sole or main residence of the student and no one else other than students lived there. The exemption applies as long as the person remains a student.

Class L Unoccupied property where a Mortgage lender is in possession of property. Exemption continues until either possession is relinquished or the property is sold.

Class M Students' Halls of Residence. Exemption applies to occupied properties.

Class N Property occupied only by students.

Class O UK Armed Forces accommodation.

Class P Visiting Forces accommodation.

Class Q Property left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.

Class R Unoccupied caravan pitch or boat mooring.

Class S Property occupied by persons under 18 years of age only.

Class T Unoccupied separately banded property forming part of another property or situated within the curtilage of another property, which cannot be let separately without a breach of the Town & Country Planning Act. This will often apply to a granny annexe and applies whether the unoccupied dwelling is furnished or not.

Class U Property occupied only by severely mentally impaired person(s). This exemption does not apply to residential homes.

Class V Main residence of a person with diplomatic privilege or immunity.

Class W Occupied annexe to an occupied property. Exemption applies if the annexe forms part of a single property including at least one other dwelling and is the sole or main residence of a dependent relative (ie someone over 65 years of age, or a person who is either severely mentally impaired or substantially and permanently disabled) of a person who is resident in that other dwelling.