Exemptions from Council Tax

There are certain circumstances the owner may be entitled to a discount because their property is unoccupied. However, there are cases when we can give 100% exemption and these classes of exemption are listed below.

Class A

A property which is undergoing or requiring structural repairs or construction. After 12 months has elapsed a 90% charge becomes due. Please note that this exemption applies to the PROPERTY and not the OWNER. *

Please contact us and we will arrange for our Visiting Officer to inspect the property.

Class B

A property, which is owned by a charitable body and was last occupied in furtherance of the objects of the charity. Exempt for 6 months after becoming empty. Please contact us in writing to advise of any changes giving exact dates.

Class C

A property which has been unoccupied and unfurnished (maximum of 6 months) or a property which has previously fallen into Class A where less than 6 months has elapsed since the date the works completed. After 6 months has elapsed a 90% charge becomes due. Please note that this exemption applies to the PROPERTY and not the OWNER. *

Please contact us providing exact dates and the circumstances.

Class D

A property that is unoccupied because the owner (who was previously the occupier) is now being detained elsewhere (i.e. prison, mental care home).

Click here for an application form (prison) or application form (mental health act)

Class E

A property which is unoccupied because the owner (who was previously the occupier) is now resident as a patient in either hospital or a nursing/care home and will NOT return home. Click here for an application form (care/nursing home) or application form (hospital).

Class F

A property which is unoccupied because the owner has died. The exemption is open-ended until Probate is granted. The Executors or Personal Representatives will then be allowed a further 6 months from the date of Probate. After that time, a 90% charge will be payable. Please contact us to advise of exact dates and Solicitors or Executors details.

Class G

A property which is unoccupied because the law prohibits occupation i.e. due to a closing order. Please contact us providing us with the relevant information and exact dates.

Class H

A property which is unoccupied and held for occupation by a Minister of Religion. Please contact us providing us with the relevant information and exact dates.

Class I

A property which is unoccupied because the owner is receiving care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. Please contact us providing us with the relevant information and exact dates.

Class J

A property that is unoccupied because the owner is providing care elsewhere for the reason given in Class I. Please contact us providing us with the relevant information and exact dates.

Class K

A property which is unoccupied because the owner is a student but lives away from home whilst studying. Click here for a student application form.

Class L

A property which is unoccupied because the owner is a mortgagee in possession. Please contact us in writing of any changes giving exact dates. We will also require a letter from the Mortgagors.

Class M

A Hall of Residence provided predominantly for students which is owned or managed by an educational establishment. Please contact us in writing of any changes giving exact dates.

Class N

A property which is solely occupied by students. Each student will need to complete a student discount application form and return it with a certificate from the educational establishment.

Class O

Armed Forces Barracks, messes and married quarters. Contributions for these properties are paid by the MOD. Please contact us in writing of any changes giving exact dates.

Class P

Property occupied by visiting forces. Click here for a foreign defence application form (visiting forces).

Class Q

Property left empty where the owner is bankrupt. Please contact us in writing of any changes giving exact dates. We will also require a letter from the Insolvency Service.

Class R

A pitch or mooring which is not occupied by a caravan or boat. Please contact us in writing of any changes giving exact dates.

Class S

Property is occupied solely by under 18’s. Please contact us in writing of any changes giving exact dates and dates of birth.

Class T

Unoccupied annexes.

Please contact us in writing of any changes giving exact dates.

Class U

A property that is occupied solely by severely mentally impaired people, who would normally be liable (i.e. not homes). Click here for an application form (severe mental impairment).

Class V

A property which is occupied by people with diplomatic privileges. Click here for an application form (foreign defence/ diplomatic).

Class W

Annexes occupied by dependant relative(s). Click here for an application form (annex).

Note:

* Where a Class A or C exemption is granted, the exemption relates to the property. This means that if a new owner takes over a property and wants to claim one of these exemptions but the previous owner had already claimed part of that exemption up to the point of sale - the new owner will only be entitled to the remaining term of the exemption.