Property exemptions
If you own or live in a property described below, you may be exempt from paying Council Tax.
| Class | Definition | Exemption period | Apply |
|---|---|---|---|
| Class B | Empty property owned by a charity Providing the property was last used for the furtherance of the objects of the charity and it is unoccupied for a period of less than six months. | 6 months maximum. | Class B - apply online here |
| Class D | Home left unoccupied by a prisoner A property is exempt if the person who would normally pay the Council Tax is in prison and no one else lives there. If the period of detention is for non-payment of fines or Council Tax, the exemption will not apply. | For the period of detention or until the property becomes re-occupied, whichever is sooner. | Class D - apply online here |
| Class E | Moving to a residential care home or hospital A property is exempt from Council Tax if it is left unoccupied because the person responsible for paying has permanently moved into a hospital, residential care home or hostel. The property must have previously been the sole or main residence of the absent person. To apply for this exemption complete the Care discounts form. | For the period the owner / tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Class E - apply online here |
| Class F | A property left unoccupied by a person who has died An unoccupied property where the person liable to pay Council Tax has died, and the deceased estate is awaiting probate or letters of administration to be granted. The exemption continues for a maximum of six months after the grant of probate or letters of administration. The exemption will no longer apply if the property at any time becomes occupied or when it is transferred to a beneficiary. The exemption only applies where there is a sole ownership or tenancy. | Exemption ends when:
| Class F - apply online here |
| Class G | Occupation forbidden by law An unoccupied property is exempt where no one is allowed to live there because of a planning restriction, or the law forbids it. | For the period occupation is prohibited by public law. | Class G - apply online here |
| Class H | Unoccupied property waiting to be occupied by a minister of religion A property is exempt if it is to be used by a minister of any religion. | For the period the property is empty. | Class H - apply online here |
| Class I | Someone moving to receive care elsewhere A property may also be exempt if it is left unoccupied because the person responsible for paying Council Tax has moved out to receive care but not into a hospital, care home or hostel. The person moving out must need care for one of the following reasons:
In both circumstances the person must have left the property to receive care and cannot have lived elsewhere in between leaving the property and moving to receive care. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Class I - apply online here |
| Class J | Owner or tenant has moved out to provide personal care You will be exempt if the unoccupied property was your sole or main residence, and you have moved to provide care for someone because of:
The move must be permanent. You do not have to live in the same property as the person receiving your care. However, it is essential that you are better able to provide care from your new property than you could have done at the exempt property. You must have left the property to provide care and cannot have lived elsewhere in between leaving the property and moving to provide care. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever is sooner. | Class J - apply online here |
| Class L | Repossessed property A property will become exempt from the date the mortgage lender took possession of the property and will continue until either it is sold, or possession is relinquished. | Exemption continues until either possession is given up by the mortgagee or the property is sold. | Class L - apply online here |
| Class M | Student Halls of residence Accommodation provided for full time students which is owned or managed by an educational establishment. | Class M - apply online here | |
| Class O | Property owned by the Ministry of Defence for UK armed forces This kind of property is exempt regardless of whether it is occupied or not, as long as it is held for occupation by the armed forces. | Class O - apply online here | |
| Class P | Property occupied by visiting forces If the person who would be liable to pay the Council Tax is a member, or dependant of a member, of a visiting armed force, the property is exempt. | Class P - apply online here | |
| Class Q | An unoccupied property left empty by a bankrupt A property which is unoccupied, if the person who would be liable to pay the Council Tax is a trustee in bankruptcy. | Exemption continues for the period the trustee would be responsible to pay the Council Tax. | Class Q - apply online here |
| Class R | A pitch or mooring not occupied by a caravan or boat An exemption lasts for as long as the pitch or mooring remains empty | The whole period the pitch or mooring is not occupied by a caravan or a boat. | Class R - apply online here |
| Class S | Property occupied by people under the age of 18 Property which is occupied entirely by people under the age of 18 is exempt from Council Tax. | Class S - apply online here | |
| Class T | An unoccupied annexe to an occupied dwelling An annexe is defined for Council Tax purposes as a property which:
Annexes are banded separately from the main property; therefore, they have a separate Council Tax charge. If the annexe is being used by a relative, you can get a discount or exemption. The unoccupied part may not be let separately from the other dwelling without a breach of planning control. These are commonly referred to as "granny annexes". You will be exempt if the annexe is:
Your Council Tax will be reduced by 50% for the annexe if it is:
| The whole period the annexe is unoccupied | Class T - apply online here |
| Class V | Property occupied by a diplomat A property occupied by at least one person who has diplomatic privileges and immunity. The occupier must not be a British Citizen and would otherwise normally be liable to pay Council Tax. | Class V - apply online here | |
| Class W | Family annexe An annexe is defined for Council Tax purposes as a property which:
Annexes are banded separately from the main property; therefore, they have a separate Council Tax charge. If the annexe is being used by a relative, you can get a discount or exemption. An annexe to a property occupied by a dependent relative of the occupants of the main home. The occupier of the property must be a dependent relative who is defined as:
You will be exempt if the annexe is:
Your Council Tax will be reduced by 50% for the annexe if it is:
| Class W - apply online here |
