Skip to main content

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.

If your property is currently empty and unfurnished you can claim a 56 day 100% discount on your Council Tax. For more information see the Discounts page.

Properties exempt if the appropriate conditions apply

Class B ~ Unoccupied, owned by a charity - For a maximum of 6 months

Class D ~ Empty due to the person being in prison - Except imprisonment for unpaid fines

Class E ~ Empty due to person leaving  to live in a care home

Class F ~ Property which has been left empty due to the death of the only resident and where probate has not been granted

Class G ~ Occupation prohibited by law

Class H ~ Dwelling is 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. There are discounts available for annexes in certain other circumstances, please see the Discounts page.

To apply for an exemption, please contact us