Council Tax exemptions
In addition to discounts and disabled band reduction, certain types of property are exempt from Council Tax and have nothing to pay. The following is a list of properties which are exempt from Council Tax - you should note that the explanations are for guidance only and should not be interpreted as legislative definitions.
Some of the exempt properties are subject to time restrictions and where this applies to a particular class of exemption it is stated within the explanation.
Exempt properties
| Class |
Definition |
| A: |
Unoccupied and unfurnished property that requires or is undergoing major repairs. Can be granted for a maximum of 12 months whilst the work is required or being carried out, (and may continue for a maximum of 6 months after it is completed, provided the property remains both unoccupied and unfurnished). |
| B: |
Unoccupied property owned by a charity and last used for charitable purposes. Can be granted for up to 6 months after the property first becomes unoccupied. |
| C: |
Unoccupied and unfurnished property. Can be granted for up to a maximum of 6 months after the property first becomes both unoccupied and unfurnished. |
| D: |
Unoccupied property where the sole liable person is being held in detention. Can be granted for the whole period the person is in prison/detention (including remand) provided no-one else lives in the property. |
| E: |
Unoccupied property which when last occupied was the sole or main residence of a single occupier who is now permanently resident in a hospital or care home. |
| F: |
Unoccupied property where probate or letters of administration have not yet been granted. Can also apply for up to 6 months after probate or letters of administration have been granted, providing the property remains unoccupied. |
| G: |
Unoccupied property which is prohibited by law from being occupied. (This includes planning restrictions). |
| H: |
Unoccupied property which is being held for occupation by a minister of religion. |
| I: |
Unoccupied property vacated by a sole liable person who has since been living elsewhere in order to receive care. |
| J: |
Unoccupied property vacated by a sole liable person who has since been living elsewhere to provide care to someone else. |
| K: |
Unoccupied property vacated by a sole liable person who is a student and who has left the property to live elsewhere in order to attend college or university. |
| L: |
Unoccupied property that has been repossessed by a Bank/Building Society. |
| M: |
Student hall of residence. |
| N: |
Property occupied only by students, certain non-British spouses of students, and/or school-leavers. |
| O: |
Property owned by the Crown and used as armed forces accommodation. |
| P: |
Property used as visiting armed forces accommodation. |
| Q: |
Property that falls under the responsibility of a trustee in bankruptcy. |
| R: |
Unoccupied caravan pitch or boat mooring. |
| S: |
Property that is only occupied by people under the age of 18 years. |
| T: |
Unoccupied annexe (to at least one other property) that cannot be let separately without breaching planning control. |
| U: |
Property occupied only by people who are severely mentally impaired and who would otherwise be liable to pay the Council Tax. |
| V: |
Property where a non-British diplomat who is not a permanent resident of the UK would otherwise be liable to pay the Council Tax. |
| W: | Occupied annexe (to at least one other property) which is the sole or main residence of an elderly or disabled dependant relative. |
If you believe that you should be receiving an exemption from Council Tax but it is not showing on your bill, please contact the Council Tax office on 0208 356 3154 for advice on how to apply.
Important: If your bill shows you have received a reduction to which you are not entitled or your circumstances change so that you are no longer entitled, you must tell us within 21 days. If you do not, you may have to pay a penalty of £50.
Page updated: 12 Aug 2011
.