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Council Tax Exemptions
In certain circumstances properties will be exempt from Council Tax, however, the requirements giving rise to the exemption may restrict the time the exemption will apply.
The following is a list of properties that are exempt if the appropriate conditions apply.
- Class A ~ A property undergoing major repairs/structural alterations - For a maximum of 12 months.
- Class B ~ Unoccupied, owned by a charity - For a maximum of 6 months
- Class C ~ Empty and unfurnished for 6 months
- Class D ~ Empty due to the person being in prison - Except imprisonment for unpaid fines
- Class E ~ Empty due to person having gone to live in a care home
- Class F ~ Property where probate has not been granted
- Class G ~ Occupation prohibited by law
- Class H ~ Dwelling held for a minister of religion
- Class I ~ Person living elsewhere to receive personal care
- Class J ~ Person living elsewhere to provide personal care
- Class K ~ Dwelling left empty by a student
- Class L ~ Mortgagee in possession
- Class M ~ Students' halls of residence
- Class N ~ Dwellings occupied only by students, school leavers or certain spouses or dependants of students.
- Class O ~ UK armed forces accommodation
- Class P ~ Visiting forces accommodation
- Class Q ~ Property left empty by a bankrupt person
- Class R ~ Unoccupied caravan pitches or boat mooring
- Class S ~ Occupied only by persons under 18
- Class T ~ Unoccupied annexe to an occupied dwelling
- Class U ~ Dwellings occupied only by severely mentally impaired persons
- Class V ~ Main residence of a person with diplomatic privilege or immunity
- Class W ~ Occupied annexe to an occupied dwelling (commonly known as a granny annexe)
A dwelling is exempt if it forms part of a single property including at least one other dwelling and is the sole or main residence of a dependant relative of a person who is resident in that other dwelling. A 'dependant relative' for this purpose is either - a) a person aged 65 or more, b) a person who is severely mentally impaired, or c) a person who is substantially and permanently disabled.
To apply for an Exemption, please contact us.
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