Exempt Properties - Council Tax Discount/Exemptions
In specific circumstances, a property can become what is called an 'exempt property' and will pay no council tax at all for a varied amount of time.
What discount is available?
An exempt property will pay no council tax at all. There are different reasons a property can be exempt, many exemptions last for limited periods of time.
Am I eligible for a council tax exemption?
A property can be classed as an 'exempt property' for several reasons, these reasons are called 'Exemption Classes'. The table in the drop-down below explains criteria for several exemption classes plus how long these exemptions will apply.
Apply for a Council Tax Exemption
Are you using e-Services yet?
The easiest way to apply for a disability reduction is via e-Services, a free online portal to help you manage your council tax account. Use your secure online account to upload supporting evidence and track your application for council tax exemption as it progresses.
Login or register for e-Services with your phone/computer here
Please be advised; failure to notify us of a change in your circumstances within 21 days, or applying for a discount or exemption you are not entitled to, will result in a penalty of up to £280 being issued.
To qualify for a council tax exemption, the property should fall into one of the classes below:
|Class B||Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture. This exemption applies for up to 6 months.|
|Class D||Empty due to person being detained in prison or under the Mental Health Act (except for when in prison due to non payment of Council Tax). The property may be either furnished or unfurnished but cannot apply if there is someone still living in the property.|
|Class E||Empty due to person having gone to live in a hospital or care home on a permanent basis.|
|Class F||Property empty following Council Tax payer passing away. The exemption applies up to the grant of probate or letters of administration and for up to 6 months afterwards.|
|Class G||Occupation prohibited by law. Exemption applies where the property remains unoccupied.|
|Class H||Unoccupied property being held for a minister of religion.|
|Class I||Person living elsewhere to receive personal care (leaving property empty).|
|Class J||Person living elsewhere to provide personal care (leaving property empty).|
|Class K||Student living elsewhere. The property must have previously been occupied by one or more students, who continue to remain liable.|
|Class L||A property that has been repossessed by a mortgagee, such as a bank or building society.|
|Class M||Students' Halls of Residence.|
|Class N||Property occupied only by full-time students.|
|Class O||UK Armed Forces accommodation.|
|Class P||Visiting Forces accommodation.|
|Class Q||Property left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.|
|Class R||An unoccupied caravan pitch or boat mooring.|
|Class S||Property occupied by persons under 18 years of age only.|
|Class T||Unoccupied annexe to an occupied dwelling.|
|Class U||Property occupied only by severely mentally impaired person(s).|
|Class V||Main residence of a person with diplomatic privilege or immunity.|
|Class W||Annex occupied by a dependant relative. Exemption applies if the annex is the sole or main residence of a dependent relative (i.e. someone over 65 years of age, or a person who is either severely mentally impaired or substantially and permanently disabled) of a person who is resident in the main property.|