Unoccupied dwelling owned and previously used by a Charity.
Dwelling left empty by prisoners.
||Dwellings left empty by patients in hospitals/care homes.
||This exemption applies when a property is left unoccupied
following the death of the person liable to pay the council tax and
a grant of probate or letters of administration have not been
awarded. The exemption will cease 6 months after grant of probate
or letters of administration have been awarded. The exemption will
also cease in the following instances:
- If the property becomes occupied; or
- If the property is sold or transferred to a beneficiary;
- By re-letting of a rental property.
Should the property still be in the control of the executors of
the estate when the Class F exemption expires, the executors will
become liable for a council tax charge. They are liable for the
charge until ownership is officially transferred, or the property
becomes occupied. (*see below)
||Dwellings in which occupation is prohibited by law.
||Empty dwellings waiting to be occupied by a minister of
||Dwellings left empty by people receiving care.
||Dwellings left empty by people providing care.
||Unoccupied dwellings repossessed by mortgagee.
||Students halls of residents.
||Dwellings occupied only by students
||Armed forces accommodation owned by the Ministry of
Visiting armed forces accommodation.
||Unoccupied property where the trustee in bankruptcy would be
Unoccupied caravan pitches and moorings.
||Dwellings occupied solely by under 18 year olds.
||Unoccupied "granny" annexes.
||Dwellings occupied solely by severely mentally impaired
||Dwellings where at least one person who would Otherwise be
liable is a diplomat.
||Dependant relatives dwellings.