In certain circumstances a property can be exempt from council tax. There is no council tax to pay if your property falls into one of the classes listed below.
Some of these exemptions only last for a certain period of time. Others will last for as long as the conditions continue to be met. Most only apply if the property is unoccupied but others can be granted if someone still lives in the property.
The following types of properties are exempt from council tax:
- Class B: Unoccupied dwellings owned by charities are exempt for up to 6 months from the date that the last resident vacated. The property must have been last occupied in furtherance of the objectives of the charity. To apply for the exemption, please download the Class B exemption application form.
- Class D: Properties left empty by prisoners
- Class E: Properties left empty by patients in hospitals and care homes
- Class F: Properties left empty when the liable person dies
- Class G: Properties that cannot be lived in by law
- Class H: Empty properties used by ministers of religion
- Class I: Properties left empty by people receiving care
- Class J: Properties left empty by people providing care
- Class K: Properties left empty by students, if one of the students was the owner
- Class L: Repossessed properties
- Class M: Halls of residence
- Class N: Properties occupied entirely by qualifying full-time students
- Class O: Armed forces homes, barracks, messes and married quarters
- Class P: Properties lived in by a person with a relevant association to a visiting force
- Class Q: Properties left empty by people who have been made bankrupt
- Class R: A dwelling made up of a pitch or a mooring, which is not occupied by a caravan or a boat
- Class S: Properties that are only lived in by anyone under 18 years of age
- Class T: Properties that have an unoccupied annexe
- Class U: Properties that are only lived in by anyone who is severely mentally impaired
- Class V: Properties lived in by diplomats
- Class W: Occupied annexes lived in by an elderly or disabled relative
Change in circumstances
You must tell us within 21 days if there is a change that might affect your council tax exemption.