Council Tax exemptions

Some properties may be exempt from Council Tax. Most exempt properties are those that are left empty, but sometimes an exemption can apply when the property's occupied.

In some circumstances the exemption may mean you don't have any Council Tax to pay at all. If this is the case, by law we still have to send you a Council Tax notice. We’ll also let you know if your property transfers from one exemption class to another. If you're registered for online billing you can see Council Tax notices in your My Bentax account.

How long exemptions last

Exemptions normally run from the date a property becomes unoccupied.

There may be a maximum period allowed for an exemption. If so, either just before or at the time the exemption expires, we’ll send you a bill for any Council Tax charges due for the period after the exemption.

If you buy a property that already has an exemption, you may only be entitled to this up to the end of its maximum period.

Exemption classes

Class Exemption
B   Unoccupied properties that are owned and were last used by a charity. The exemption lasts for a maximum period of six months.
D   Unoccupied properties which were owned and were previously occupied by someone who is detained in prison or hospital by order of a court, under the Mental Health Act 1983 or under the deportation provision of the Immigration Act 1972.
E Unoccupied properties which were previously occupied by someone who's now living in a hospital, residential care home, nursing home or hostel and who owns or retains the tenancy for the property.
F Unoccupied properties left empty following the death of a sole owner or tenant, where probate or letters of administration aren’t yet granted and for up to six months after. The property must have remained empty since the date of death for the exemption to apply.
G Unoccupied properties in which it's illegal to live.
H Properties held vacant for future occupation by a minister of religion.
I Properties left unoccupied by people who've moved elsewhere to receive personal care.
J Properties left unoccupied by people who've moved to provide personal care to another person who lives elsewhere.
K Properties left unoccupied by a student who left to study elsewhere and the vacant property was their main or only home.
L Unoccupied properties that have been repossessed by a mortgage provider.
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.
Q Unoccupied properties where the person responsible for paying the Council Tax is a trustee in bankruptcy.
R A pitch or a mooring which isn't occupied by a caravan or a boat.
S Properties occupied only by a person or persons aged under 18.
T Properties forming part of another dwelling, such as granny flats or annexes, which can't be let separately.
U Properties occupied only by a person(s) 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 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 main part of the property.

Apply for an exemption

Fill in our online form if you think you may qualify for an exemption.

Contact us online if you need more information about Council Tax exemptions. You can also find other ways to contact us.