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Council Tax Exemptions

Exemption Classes
Explanation Of Exemptions
Applying For An Exemption

Some properties are exempt from Council Tax, depending upon the liable person's circumstances and the status of the property.

There are 23 different exemptions 'classes' and these are listed below. This table gives an overview of the classes and additional details are provided further down.

Exemption classes

Class Description of class

A
Newly built, altered or requiring major repairs (unoccupied)

B
Owned by a charity (unoccupied)

C
Unoccupied and substantially unfurnished properties (also see Empty properties and second homes)

D
Occupant has been detained (unoccupied)

E
Person living in a care/residential home (unoccupied)

F
Unoccupied property awaiting probate or letters of administration to be granted

G
Occupation forbidden by law

H
Unoccupied property awaiting occupation by ministers of religion

I
Person living elsewhere and receiving personal care (unoccupied)

J
Person is living elsewhere for the purposes of providing personal care (unoccupied)

K
Unoccupied property, left empty by students who are resident elsewhere during term time

L
Property that has been repossessed by a mortgagee

M
Properties that are university or college halls of residence

N
Properties that are occupied only by full time students as their term-time address

O
Armed forces accommodation, barracks messes and married quarters

P
Properties occupied by members of visiting forces

Q
Unoccupied properties where the liable person is a trustee in bankruptcy

R
An unoccupied pitch for caravan or unoccupied moorings for a boat

S
All the occupants in the property are under 18 years of age

T
An unoccupied granny annex

U
All the occupants within the property are severely mentally impaired

V
Properties that are occupied by diplomats or persons working for certain international organisations

W
Part of a single property which 'contains' the residence of a dependent relative (eg, a granny annex)

Some of these exemptions are restricted to certain time periods and we will also require certain information and proof before they can be awarded.

If you are claiming an exemption that requires your property to be empty, then we will arrange a visit to confirm this.

If the property remains empty after the period of the exemption then you may be entitled to a further reduction. Please refer to the section on Empty properties and second homes. For additional information please contact a member of the Council Tax Section.

Explanation Of Exemptions

Class A - Newly built, altered or requiring major repairs

Criteria - This applies to properties that are newly built, altered, or requiring major repairs. The property must be unoccupied and substantially unfurnished.

Time period - Up to six months from the date of completion for the major works, but up to a maximum of only 12 months overall.

Requirements - In most cases we will arrange to visit the property and carry out an inspection. However, if you are making a retrospective claim you will need to provide evidence to support it - for example, a surveyor's report, planning permission.

Class B - Owned by a charity

Criteria - Unoccupied properties owned by a charity (regardless of whether it is furnished).

Time period - Up to six months.

Requirements - Confirmation from the charity (on letterheaded paper) that the property is unoccupied, and that prior to this it was used for charitable purposes, and the relevant date.

Class C - Unoccupied and substantially unfurnished

Criteria - Unoccupied and substantially unfurnished properties.

Time period - Up to six months (this time period starts from the date the property is first vacated and not from when ownership changes).

Requirements - Written confirmation from the liable person that the property is unoccupied and unfurnished, and the relevant date. Please also refer to the section on Empty properties and second homes.

Class D - Occupant has been detained

Criteria - The property is now unoccupied as the resident is detained, eg by the Mental Health Act or in prison.

Time period - This exemption lasts for as long as the person is detained.

Requirements - Written confirmation that the person has been detained. This should include the date they were detained, the expected date of release, name of the establishment, their reference number and the name and address of anyone dealing with their affairs.

Class E - Person living in a care/residential home

Criteria - An unoccupied property that was previously the main home of a person who is now a permanent hospital patient, or is in a residential care/nursing home.

Time period - Ongoing - until the situation or liability alters.

Requirements - Written confirmation that the person is resident in a hospital or home and the property is unoccupied. This should include the date they left, name of the establishment, whether they intend to return and the name and address of anyone dealing with their affairs.

Class F - Liable person has passed away

Criteria - The property is unoccupied following the death of the liable person.

Time period - An exemption is granted from the date of death, until probate is granted. Once probate or letters of administration are awarded, a further exemption of up to six months can be given.

Requirements - Written confirmation that the person has passed away and the property is unoccupied. This should include the date of death, the name and address of the solicitors and executors. You must also advise us once probate has been awarded.

Class G - Occupation forbidden by law

Criteria - A property that is unoccupied because it has been forbidden by law.

Time period - This exemption is indefinite.

Requirements - Proof of the legal notice/restriction on the property.

Class H - Awaiting occupation by a minister of religion

Criteria - An unoccupied property awaiting occupation by ministers of religion.

Time period - This exemption is indefinite.

Requirements - Written documentation to confirm that the property is unoccupied and will be occupied in the future only by a minister of religion.

Class I - Person receiving care elsewhere

Criteria - A property that is unoccupied because the occupant is now living elsewhere and receiving personal care (not in a nursing home, hospital or residential care home - see class E).

Time period - This exemption is indefinite.

Requirements - Written confirmation that the person is receiving care elsewhere and the property is unoccupied. This should include the date they left, the name of the establishment, whether they intend to return and the name and address of anyone dealing with their affairs.

Class J - person providing care elsewhere

Criteria - A property that is unoccupied because the occupant is now living elsewhere to provide personal care.

Time period - This exemption is indefinite.

Requirements - Written confirmation that the person is resident elsewhere to provide care and the property is unoccupied. This should include the date they left, name and address of the person for whom they provide care, the address they are residing at, and whether they intend to return.

Class K - students resident elsewhere

Criteria - An unoccupied property that is left empty by student(s) who are resident elsewhere during term time (also see class M & N).

Time period - This exemption is indefinite.

Requirements - Written confirmation that the students are resident elsewhere and that the property is unoccupied. This should include the date they left, the name of the educational establishment, the address they are residing at during term time, details of their course and whether they intend to return.

Class L - repossessed properties

Criteria - A property that has been repossessed by a mortgagee, such as a bank or building society.

Time period - This exemption lasts until the property is resold.

Requirements - Written confirmation that the property has been repossessed. This should include the date of possession, the name and address of the mortgage company and your reference.

Class M - University or college halls of residence

Criteria - University or college halls of residence that are used solely for students (also see class K & N).

Time period - This exemption is indefinite.

Requirements - Written confirmation from the university or college confirming the property's use. This should be on official headed paper.

Class N - occupied by full time students

Criteria - A property that is occupied only by full time students (also see class K & M).

Time period - This exemption lasts as long as all occupants are full time students.

Requirements - Confirmation of the names and ages of all occupants together with official proof of their student status. This should be a student certificate or an official letter from the educational establishment.

Class O - armed forces accommodation

Criteria - Properties that are armed forces accommodation, barrack messes and married quarters. This is regardless of whether the property is occupied or not.

Time period - This exemption is indefinite.

Requirements - Written confirmation of the property's use. This should be on official headed paper.

Class P - occupied by members of the visiting forces

Criteria - A property that is occupied by members of the visiting forces.

Time period - This exemption is indefinite.

Requirements - Written confirmation of the property's use and the occupant's status. This should be on official headed paper.

Class Q - Property left empty by a bankrupt person

Criteria - An unoccupied property where the liable person has been made bankrupt and the property forms part of the bankruptcy.

Time period - This exemption is indefinite.

Requirements - Written confirmation of the bankruptcy and that the property was included. This should give the date of the order, the name and address of the Receivers and the reference number.

Class R - unoccupied pitch or mooring for a caravan or boat

Criteria - An unoccupied pitch for caravan or unoccupied moorings for a boat.

Time period - This exemption is indefinite.

Requirements - Written confirmation that the pitch or mooring is unoccupied.

Class S - all occupants are under 18 years of age

Criteria - A property where all occupants are under 18 years old.

Time period - This will last until one or more of the occupants reaches the age of 18 years.

Requirements - Written confirmation of the names and ages of all occupants. In this situation the landlord would be held as the liable person until one or more of the occupants reaches the age of 18.

Class T - An unoccupied annex

Criteria - This is an unoccupied annex of an occupied property (also see class W).

Time period - This exemption is indefinite.

Requirements - Written confirmation that the property is an annex of another property and is unoccupied. This should include the address of the other property.

Class U - residents are severely mentally impaired

Criteria - A property that is occupied only by severely mentally impaired people.

Time period - This exemption is indefinite.

Requirements - Written confirmation that all residents are severely mentally impaired. This should include the names and dates of birth of all residents, the name and address of their doctors and proof that they receive one of the following benefits.

Invalidity benefit
Severe disablement allowance
Unemployability supplement
Disability working allowance
Higher or middle rate care component of a disability living allowance
Attendance allowance
Constant Attendance allowance
Incapacity Benefit under Section 30A of the Social Security (Contributions and Benefits) Act 1992
Incapacity Benefit under Sections 40 and 41 of the Social Security (Contributions and Benefits) Act 1992
Increased disablement pension for constant attendance

In these cases we will need to confirm their medical condition with their doctor(s).

Class V - occupied by diplomats

Criteria - A property that is occupied only by diplomats or persons working for certain international organisations.

Time period - This exemption is indefinite.

Requirements - Written confirmation of the status of all residents within the property. This should be on official headed paper.

Class W - occupied annex

Criteria - An annex that is occupied by a dependent relative (also see class T).

Time period - This exemption is indefinite.

Requirements - Written confirmation that the property is an annex of another property and occupied. (This should include the address of the other property.)

Applying For An Exemption

To apply for an exemption you can either click here to download a Council Tax Exemptions application form* or contact a member of staff who will be happy to issue the relevant form.

If you have applied for an exemption you should continue to make payment in line with your current Council Tax bill. If it is then awarded you will be issued with a further bill and new payment instructions. This will take account of any payments you have already made.

*In order to view the form you will need to have Adobe Acrobat Reader installed on your computer. Click here to download the Adobe Acrobat Reader.