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: | Property undergoing structural repair The exemption will apply whilst the work is being carried out for up to a maximum of 12 months. |
| B: | Empty property owned by a charity The exemption will apply for 6 months after the property first becomes unoccupied. |
| C: | Empty and unfurnished property The exemption will apply for 6 months after the property first becomes unoccupied and unfurnished |
| D: | Unoccupied property where the liable person is being held in detention. This exemption does not apply where the person in detention is being detained for non-payment of Council Tax. |
| E: | Unoccupied property where the liable person is living in a hospital or a care home. |
| F: | Unoccupied property where no probate or letters of administration have been granted. This also applies for up to 6 months after probate or letters of administration is granted. |
| G: | Unoccupied property which is, by law, prohibited from being occupied. |
| H: | Unoccupied property which is awaiting occupation by a minister of religion. |
| I: | Unoccupied property where the liable person is living elsewhere to receive care. |
| J: | Unoccupied property where the person who would be liable to pay is living elsewhere to provide care to someone else. |
| K: | Unoccupied property where the person who would be liable to pay Council Tax is living elsewhere attending college or university. |
| L: | Unoccupied property which has been repossessed by a Bank/Building Society. |
| M: | Halls of residence. |
| N: | Property which is occupied only by students. |
| O: | Property owned by the Crown and used as armed forces accommodation. |
| P: | Property which is used as visiting armed forces accommodation. |
| Q: | Property which comes under the responsibility of a bankrupt’s trustee. |
| R: | Unoccupied caravan pitches or boat moorings. |
| S: | Property occupied only by people under the age of 18 years. |
| T: | Unoccupied annexes that may not be let separately without breaching planning control. |
| U: | Property occupied only by people who are severely mentally impaired. |
| V: | Property occupied by diplomats. |
| W: | Property which is a separate annex and is occupied only by a dependant relative. |
If you believe that you should be receiving an exemption from Council Tax and are not receiving it please contact the Council Tax office for an exemption form or for further information. If you qualify for the exemption, you will be sent a revised account showing the amendment.
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: 1 Feb 2008
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