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Home Page > Advice and benefits > Council tax > Council Tax Exemptions
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Council Tax Exemptions

 

Some domestic properties are exempt from Council Tax charges. Most exemptions relate to properties left empty for specific reasons. There is however a limited number of classes where property can remain occupied and exemption applies. The Council is still required to send bills where a 'zero' charge applies and also when a property transfers from one class of exemption to another.

 

Exemption applies to the following classes of unoccupied and occupied properties, for specified periods:

  • A - Unoccupied and unfurnished properties which are undergoing major works or such works which are required to make them habitable. (Exempt for a maximum of 12 months.)
  • B - Unoccupied dwelling owned and previously used by a Charity.
  • C - Unoccupied and unfurnished dwellings. (Exempt for six Months from vacation date or completion date for new dwellings.)
  • D - Dwelling left empty by prisoners.
  • E - Dwellings left empty by patients in hospitals/care homes.
  • F - Dwelling left empty by deceased persons. (Exempt until six months after the grant of probate or letters of administration.)
  • G - Dwellings in which occupation is prohibited by law.
  • H - Empty dwellings waiting to be occupied by a minister of Religion
  • I  -  Dwellings left empty by people receiving care.
  • J -  Dwellings left empty by people providing care.
  • K - Unoccupied dwellings repossessed by mortgagee.
  • L - Students halls of residents.
  • M - Dwellings occupied only by students.
  • N - Armed forces accommodation owned by the Ministry of Defence.
  • O - Visiting armed forces accommodation.
  • P - Unoccupied property where the trustee in bankruptcy would be liable.
  • Q - Unoccupied caravan pitches and moorings.
  • R - Dwellings occupied solely by under 18 year olds.
  • S - Unoccupied "granny" annexes.
  • T - Dwellings occupied solely by severely mentally impaired People.
  • U - Dwellings where at least one person who would Otherwise be liable is a diplomat.
  • V - Dependant relatives dwellings.

These classes are stated in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied.

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