Properties exempt from council tax

Some properties, both occupied and unoccupied, are exempt from council tax.

Please refer to the below lists for information.

Unoccupied properties

Class B - An unoccupied dwelling owned by a charity and was previously occupied in furtherance of the charities objectives (exempt for up to six months)
Class D - A dwelling left unoccupied by a person who is in prison (except for unpaid council tax)
Class E - A dwelling left unoccupied by a person who has moved to receive personal care, whether in a hospital, nursing home or residential care home.
Class F - An exemption is available where someone has died. Please us for more information.
Class G - A dwelling whose occupation is forbidden by law, or which is kept unoccupied because of impending compulsory purchase.
Class H - An unoccupied vicarage or similar dwelling, awaiting occupation by a Minister of Religion
Class I - A dwelling left unoccupied by a person who has moved to receive personal care elsewhere (other than Class E)
Class J - A dwelling left unoccupied by a person who has moved to provide care to another person
Class K - An unoccupied dwelling where the owner is a student who last lived in the dwelling as his/her main home
Class L - An unoccupied dwelling which has been taken into possession by a mortgage lender
Class Q - A dwelling where the liable person is a trustee in bankruptcy
Class R - A pitch or mooring which is not occupied by a caravan or boat
Class T - An unoccupied annexe (on which a separate council tax band has been placed) which cannot be let separately from the main dwelling without breaching planning conditions

Occupied properties

Class M - A dwelling used by students as a hall of residence
Class N - A dwelling occupied entirely by students or by students as a term time accommodation
Class O - An occupied dwelling used as armed forces accommodation (barracks)
Class P - An occupied dwelling used by a member of a visiting force as accommodation
Class S - A dwelling occupied only by a person or persons aged under 18 years
Class U - A dwelling occupied only by a person who is severely mentally impaired who would otherwise be liable to pay the council tax. Dwellings where the landlord or care home owner is liable to pay the council tax are not exempt
Class V - An occupied dwelling which is used as the main residence of a diplomat, who is not a British citizen
Class W - An occupied annexe (on which a separate council tax band has been placed) which is used as a sole or main residence of a dependent relative of a person who is resident in the main dwelling

If you feel your property falls into one of the categories above, email us or contact us on 01242 264161 for more help and advice. You may be required to provide evidence to support your application.

The council should be informed immediately if anything changes which means that the property no longer qualifies for an exemption.