Council tax exemptions

Some domestic properties are exempt from council tax in certain circumstances.

Want to apply for an exemption?

You can apply for an exemption by completing the appropriate form and returning it to us.

Alternatively where there is no form you should contact us with your reason(s) for claiming exemption. You should ensure that full details relating to your circumstances, the reason(s) for claiming discount and supporting evidence are provided in your letter.

Exemption classes

Most exemptions relate to properties left empty for specific reasons though in some cases an exemption can apply when the property is occupied.

A maximum period of exemption will apply in some cases and normally exemptions run from the date a property becomes unoccupied. If an exemption was already in effect before a property was purchased, a new owner may only be entitled to the exemption for the remaining part of any maximum period.

We are required by law to send a notice where a 'zero' charge applies and also when a property transfers from one class of exemption to another. Where a maximum period of exemption applies, a bill for council tax charges due for the period after the exemption will be issued either just before or at the time the exemption expires.

Exemption class descriptions

Unoccupied properties - class description

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

D Properties left unoccupied by people detained in prison (except for payment of council tax or a fine) or other place determined by order of a court.

E Properties left unoccupied by long stay hospital patients and also by people who move permanently into a hospital, nursing home or residential home where they receive care and/or treatment.

F Properties left unoccupied following the death of a sole owner or tenant where a grant of probate/letters of administration has not yet been obtained (applies for a maximum period of up to six months from when such a grant has been obtained).

G Properties where occupation is prohibited by law.

H Properties held vacant for future occupation by a minister of religion.

I Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to receive personal care.

J Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to provide personal care for someone. The liable person must have been away for this reason since they left the property.

K Properties left unoccupied by a student who left in order to study elsewhere, and the vacant property was their sole or main residence.

L Unoccupied properties that have been repossessed be a mortgage provider.

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

R A property consisting of a pitch or a mooring which is not occupied by a caravan or a boat.

T Properties forming part of another dwelling, such as granny flats or annexes, which cannot be separately let.

Occupied properties - class description

M Student halls of residence.

N Properties occupied wholly by students.

O Armed Forces accommodation owned by the Ministry of Defence.

P Visiting Forces accommodation.

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

U Properties occupied only by a person/persons who is/are severely mentally impaired.

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

W An annexe or similar self-contained part of a property which is occupied by an elderly, disabled or severely mentally impaired relative of the resident(s) living in the remaining part of the property.

These classes are stated in broad terms and within each of the classes indicated a number of conditions may need to be met before an exemption can be applied.

If you require more information on an exemption entitlement please contact us.

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