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Council Tax - Exemptions

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Description

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:

Unoccupied Properties

Class Description

A Unoccupied newly built properties or those where
structural alterations or major repairs are required or
have taken place (exempt for a maximum of 12
months).

B Unoccupied properties owned and last used by a
charity (exempt for a maximum of 6 months).

C Unoccupied and substantially unfurnished dwellings
(exempt for a maximum of 6 months).

D Dwellings left unoccupied by people detained in prison
(except for payment of Council Tax or a fine), hospital
or other place determined by order of a court.

E Dwellings left unoccupied by long stay hospital
patients and also by people who move permanently
into a nursing home or residential home.

F Dwellings left unoccupied by deceased people where
grant of probate/letters of administration has not been
obtained (and for a maximum period of 6 months
where such a grant has been obtained).

G Dwellings where occupation is prohibited by law.

H Dwellings held vacant for a minister of religion.

I Dwellings left unoccupied for people receiving care.

J Dwellings left unoccupied for people providing care.

K Dwellings left unoccupied by students.

L Unoccupied dwellings where a mortgage has
repossessed.

Q Unoccupied dwellings in the possession of a trustee in
bankruptcy.

R A dwelling consisting of a pitch or a mooring which is
not occupied by a caravan, or, as the case may be, a
boat.

T Dwellings forming part of another dwelling which
cannot be separately let.

Occupied Properties

Class Description

M Students halls of Residence.

N Dwellings occupied wholly by students.

O Armed Forces Accommodation.

P Visiting Forces Accommodation.

S Dwellings occupied only by a person or persons aged
under 18.

U Dwellings occupied only by a person or persons who
is, or are severely mentally impaired.

V Dwellings occupied by diplomats, persons who have
diplomatic immunity and certain members of their
household.

W Dwellings which form part of a single property and
which are occupied by an elderly, severely mentally
impaired or disabled relative of a person living in
another part of the property *

* Where properties contain more than one self-contained unit, each of those units is treated as a separate dwelling for Council Tax purposes. Such units will be exempt from Council Tax if they are occupied by elderly, severely mentally impaired or disabled members of the same family as live in the other part of the property.

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.

Procedure

How to claim an Exemption

To find out who to contact about eligibility for a discount, or to request one of the application forms below see Council Tax - Enquiries

If you disagree with the Council's decision about an exemption, you can appeal in writing to the Council Tax Section explaining your reasons for disagreement.

Change in Circumstances

If a Council Tax bill indicates that an exemption has been allowed, you must inform the Council Tax Section of any change of circumstances that affects your entitlement as soon as possible. If you fail to do so, you may be required to pay a penalty, and you will have to repay any exemption/discount for which you are not entitled.