Council tax exemptions

A property may be exempt in certain circumstances even if occupied.

If you feel your property meets any of the following criteria then please contact the council tax office for details of how to apply, or fill in a form if applicable.

Council tax exemptions and how to apply
ExemptionDescriptionHow to apply
Class B - empty property owned and previously used by a body established for charitable purposesAn empty property, which is owned by a body established for charitable purposes and was previously occupied in furtherance of the objects of that charity, can be exempt for up to six months.Contact the council tax section
Class D - unoccupied property where the owner or tenant is in prison or hospitalIf the owner or tenant of an unoccupied property is detained in prison or hospital by virtue of a court order a full exemption may apply. Class D exemption form
Class E - unoccupied property where the owner/tenant has moved into hospital or a residential homeAn unoccupied property can be exempt if the owner/tenant is living in a residential home or hospital. Class E exemption form
Class F - unoccupied property where the owner has passed awayA property whose former owner/tenancy holder has passed away can be exempt if it is still unoccupied and the estate is awaiting probate or letter of administration to be granted. The exemption stops if the property becomes occupied, sold, passed to a beneficiary or six months after the grant of probate. Class F exemption form
Class G - empty property where occupation is prohibited by lawA property that cannot be occupied without breaching part 3 of the Town and Country Planning Act 1990; or its occupation is otherwise prohibited by law; or it is kept unoccupied under powers of any act of parliament with a view to prohibiting its occupation or acquiring it.Contact the council tax section
Class H - unoccupied property held for a minister of religionAn unoccupied property, which is being held available for a minister of religion as a residence from which he or she will perform their duties of office. Class H exemption form
Class I - unoccupied property left empty by a person needing personal careA property where the owner or tenant has left it empty to move elsewhere (not a hospital or nursing/care home) in order to receive personal care. The person must be receiving care due to old age, disablement, illness, past or present alcohol or drug dependence, or present mental disorder. Class I exemption form
Class J - unoccupied property left empty by a person providing careA property where the owner or tenant has left it empty to live elsewhere to provide personal care. The person being cared for must need the care due to old age, disablement, illness, past or present alcohol or drug dependence, or present mental disorder. Class J exemption form
Class K - unoccupied dwelling left unoccupied by a studentA property owned by a student, and when it was last occupied was the sole or main residence of that student. The student must be a "qualifying person, that is he or she must be the person liable for council tax. In some cases the "qualifying person" may not have become a student until moving, in which case he or she must have become a student within six weeks of leaving the property. Class K exemption form
Class L - unoccupied property where the mortgage lender is in possessionA property that has been repossessed, is unoccupied and remains in the hands of the mortgage lender can be exempt from council tax. Class L exemption form
Class M - halls of residenceA property, which comprises halls of residence, provided predominately for accommodation by students and is owned or managed by an educational establishment that has the right to nominate most of the occupiers.Contact the council tax section
Class N - property solely occupied by full time students

A property solely occupied by full time students is exempt from council tax. The exemption ceases when one of the occupiers courses ends. A form should be completed for each student occupying the property.

Full time student disregard discount form
Class O - armed forces accommodationLiving accommodation for UK armed forces which is owned by the Secretary of State for Defence is exempt whether occupied or not. Contributions in lieu of council tax are payable to billing authorities by the Ministry of Defence.Contact the council tax section
Class P - members (and dependants) of visiting forcesA property is exempt if the person who would be liable has a "relevant association" with a visiting force from a country to which the Visiting Forces Act 1952 applied. A person is considered to have a relevant association with a visiting force if he or she is a member of that force, or a dependant of a member, provided that the dependant is not a British citizen or is not ordinarily resident in the UK.Contact the council tax section
Class Q - property left empty by a bankruptA property where the person who would be liable to the council tax in respect of an unoccupied dwelling is a trustee in bankruptcy.Contact the council tax section
Class R - empty caravan pitch or boat mooringA pitch not occupied by a caravan or a mooring not occupied by a boat. Class R exemption form
Class S - properties solely occupied by persons under 18A property that is solely occupied by persons under 18 can be exempt. In these circumstances the owners name will appear on the bill. Class S exemption form
Class T - unoccupied annexe to an occupied dwellingAn unoccupied dwelling of the sort commonly referred to as granny annexes, but may also refer to other annexes. The property has to form part of premises which include another dwelling and where the unoccupied property may not be let separately from the main dwelling without a breach of planning control within the meaning of s171A of the Town and Country Planning Act 1990. Class T exemption form
Class U - property occupied solely by the severely mentally impairedA property where all occupiers meet the criteria to be disregarded as severely mentally impaired. The exemption does not apply where council tax liability falls on a non-resident owner (for example a residential home where all occupiers are disregarded is not exempt as the owner is liable for the council tax).Contact the council tax section
Class V - property, which is the main resident of a person with diplomatic privilege or immunityA dwelling where at least one resident has diplomatic or immunity privileges conferred upon them. This does not apply however, if there is another resident with a higher legal interest in the property.Contact the council tax section
Class W - an annexe that is occupied by a dependant elderly relative or a disabled relativeIf there is an annexe that falls within the curtilage of another property and it is occupied by an elderly relative or a disabled relative the annexe may be exempt. Class W exemption form