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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:

Exemption ClassDescription
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 DEmpty 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 EEmpty due to person having gone to live in a hospital or care home on a permanent basis.
Class F

When a property had been occupied by a single resident, who owned that property and that person dies, the property is exempt from Council Tax payments as long as it remains unoccupied and until probate is granted.  Following a grant of probate a further 6 months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else.

Class GOccupation prohibited by law. Exemption applies where the property remains unoccupied.
Class HUnoccupied property being held for a minister of religion.
Class IPerson living elsewhere to receive personal care (leaving property empty).
Class JPerson living elsewhere to provide personal care (leaving property empty).
Class KStudent living elsewhere. The property must have previously been occupied by one or more students, who continue to remain liable.
Class LA property that has been repossessed by a mortgagee, such as a bank or building society.
Class MStudents' Halls of Residence.
Class NProperty occupied only by full-time students.
Class OUK Armed Forces accommodation.
Class PVisiting Forces accommodation.
Class QProperty left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.
Class RAn unoccupied caravan pitch or boat mooring.
Class SProperty occupied by persons under 18 years of age only.
Class TUnoccupied annexe to an occupied dwelling.
Class UProperty occupied only by severely mentally impaired person(s).
Class VMain residence of a person with diplomatic privilege or immunity.
Class WAnnex 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.