Council tax - exemptions

Depending on the reason why your property is empty, you may not have to pay any Council Tax at all. This is called Council Tax Exemption and is for certain classes of empty property. These are:

Class A recently built or need / undergoing major repairwork
Properties that need or are having major repair work or structural alteration to make them fit to live in. From 1st April 2000 a change in the law meant that this exemption only applies for a maximum of 12 months. Any properties that have had this class of exemption for 12 months or more will therefore no longer be exempt. Click on Forms for the printable Property Undergoing Refurbishment form, then complete and return.
Class B owned by a charity
Properties that: are owned by an organisation set up for charitable purposes only; have been unoccupied for 6 months or less, whether it is furnished or not; were last occupied to further the charity's work.
Class C
Properties that are unfurnished for less than 6 months Click on the on-line Empty Properties Form
Class D left empty by someone who is in prison
Unoccupied properties where the owner or tenant is in prison: for an offence other than not paying fines, Council Tax or Business Rates; for over 48 hours under the various Army, Air Force and Navy Acts; under the Mental Health Act 1983; under the Immigration Act 1971.
Class E left empty by someone who is in hospital
Unoccupied properties where the owner or tenant now resides in a hospital or care home. You may not have to pay Council Tax if you are staying long-term in a hospital, care home, nursing home or hostel, and nobody else lives in your home while you are away. You still have to pay Council Tax if you stay short-term in a hospital, care home, nursing home or hostel. Click on the on-line Hospital / Care Discount Form
Class F last occupied by someone who has died
Unoccupied properties that were last occupied by someone who has died, and either: the person had a freehold or leasehold interest of more than 6 months and no other person is responsible for the property (other than an executor or administrator of the estate); or the person was a tenant at the date of death and the executor or administrator or the estate is liable for a rent or licence fee for that day; or less than 6 months have passed since probate or letters of administration were granted. Click on the on-line Deceased Form
Class G empty because the law does not allow the property to be occupied
Unoccupied properties where occupation is prohibited by law (e.g. a demolition order, closing order, or compulsory purchase order), and is kept unoccupied because of action taken under an Act of Parliament with a view to prohibiting occupation, or acquiring it under a compulsory purchase order. Click on the on-line Occupation Prohibited Form
Class H waiting to be occupied by a minister of religion
Unoccupied properties that are only to be lived in by a minister of religion for performing his duties.
Class I someone has moved somewhere else to receive individual care
Unoccupied properties that were the only or main residence of the owner or tenant, who is now living somewhere else (not a hospital, care home, hostel or mental health home) to receive care. Care is needed because of old age, disability, illness, past or present alcohol or drug dependency, or past or present mental disorder.
Class J someone is providing care somewhere else to another person
Unoccupied properties that were the only or main residence of the owner or tenant who is now living elsewhere to provide care to someone who needs it because of old age, disability, illness, past or present alcohol or drug dependency, or past or present mental disorder. Click on Forms for the printable Care Worker or Carer form, then complete and return.
Class K the owner is away studying
Unoccupied properties last occupied by: someone who is a student, and has been a student for the whole time since the property was last occupied; or someone who became a student within 6 weeks of the day the property became unoccupied.
Class L
been repossessed and a mortgagee is in possession Click on the on-line Repossessed Form
Class M student halls of residence
Occupied properties provided mainly for student accommodation and either: owned or managed by an educational establishment; or subject to an agreement letting educational establishments state who most of the occupants will be.
Class N lived in by students
Properties occupied by either: one or more students (this includes student nurses, apprentices and youth training trainees); or one or more students who live in the property during term-time (a property is considered to be term-time accommodation during holidays if there is a freehold or leasehold interest, and it has been used before, or is intended to be used, as term-time accommodation). Click on Forms for the printable student exemption form
Class O accommodation for armed forces
Occupied or unoccupied property which is used for armed forces accommodation (this does not include accommodation for visiting forces).
Class P accommodation for visiting forces
Properties for which at least one person would be liable for the Council Tax, except that they are part of a visiting force under the Visiting Forces Act 1952.
Class Q the responsibility of a trustee of a bankrupt person
Unoccupied properties where the person who is liable to pay the Council Tax is trustee for the bankrupt person (under the Bankruptcy Act 1914 or the Insolvency Act 1986). Click on the on-line Bankruptcy Form
Class R
unoccupied caravan pitches and boat moorings
Class S
all occupants are under 18
Class T empty granny annexes
Unoccupied 'granny annexes' that are a separate part of a property, and that may not be let separately from that property without a breach of planning control (as meant by the Town and Country Planning Act 1990). Click on the on-line Annexe Form
Class U all occupants are severely mentally impaired
Properties occupied by one or more people who are severely mentally impaired. 'Severely mentally impaired' is defined in the Local Government Finance Act 1992 as "a severe impairment of intelligence and social functioning which appears to be permanent". Click on Forms for the printable Severely Mentally Impaired form, then complete and return.
Class V diplomat's dwellings
Properties for which at least one person would be liable for the Council Tax, except that they are covered by diplomatic privilege under the Diplomatic Privileges Act 1964, The International Organisations Act 1968, or the Commonwealth Secretariat Act 1966. The property has to be their only or main residence in the United Kingdom.
Class W occupied granny annexes
Occupied 'granny annexes' that are a separate part of a property, and are occupied by a dependant relative of the family. 'Dependant' is defined as: 65 years of age or over; severely mentally impaired; substantially or permanently disabled. 'Relative' is defined as spouse, parent, grandparent, great grandparent, great great grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew, niece or the parent or child of such a relationship, including a relationship by marriage and of half blood. Click on the on-line Annexe Form

Unoccupied Classes - B, D, E ,F, G, H , I, J ,K, L, Q, R, T

Occupied Classes - M, N, O, P, S, U, V, W

Unfurnished Classes - A, C

To qualify for an exemption, properties may be either unoccupied (this means they may or may not contain furniture), occupied or unfurnished.

If you receive a discount or exemption for your property, you must contact the Local Taxation Office if your circumstances change. You may have to pay a penalty if you don't ( see Penalties). If you have a query on any of these exemptions, or would like an application form, please contact the Local Taxation Office (see Council Tax Contacts).

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