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Council Tax property exemptions

Some properties are exempt from Council Tax.

Unoccupied property exemptions

CLASS B - Unoccupied properties owned by Charities.  Any property owned by a charitable organisation that has been unoccupied for less than 6 months.  The last occupation of the property must have been for charitable purposes.  The full charge is payable after the exempt period has ended.   word icon Class B Exemption form [98kb]

CLASS D - Properties left empty by prisoners.  This exemption applies to empty properties where the last occupier is now detained, or empty properties that would be occupied by a prisoner but for his detention.  word icon Class D Exemption form [245kb]

CLASS E - Properties left empty by hospital patients, or residents of Nursing Homes.  Applies to properties where the last occupier is now permanently resident in either a hospital or a care home.  word icon Class E Exemption form [247kb]

CLASS F -   Properties left empty by deceased person.  Applies to property where the last occupier has died and neither probate nor letters of administration have been made.  The exemption can continue for up to six months after the grant of probate or letters of administration.  word icon Class F Exemption form [250kb]

CLASS G - Properties where occupation is prohibited by law.  This applies where either a compulsory purchase or dangerous building order has been made.  word icon Class G Exemption form [247kb]

CLASS H - Empty Clergy properties.  This class covers properties that are left empty and are being held available for occupation by a Minister of Religion.  word icon Class H Exemption form [246kb]

CLASS I - Properties left empty by someone who is receiving care.  An exemption under this class applies if the occupier has moved permanently to another address to receive care due to old age, disablement, illness, alcohol or drug dependence, or mental disorder.  word icon Class I Exemption form [247kb]

CLASS J - Properties left empty by someone providing care.  This exemption applies to properties left empty by someone who has moved permanently to provide care.  word icon Class J Exemption form [253kb]

CLASS K - Properties left empty by students.  Applies to empty properties that were last occupied by students, or persons who have become students within six weeks of leaving the property  word icon Class K Exemption form [249kb]

CLASS L - Repossessed dwellings.  This class exempts dwellings that are empty and have been repossessed by a bank, building society or similar financial institution under the terms of the mortgage.  word icon Class L Exemption form [251kb]

CLASS R - Vacant caravan pitches and boat moorings.  word icon Class R Exemption form [246kb]

CLASS T - Unoccupied separate annexes.  This exemption applies to an unoccupied annexe (granny flat for instance) forming part of a property which includes another dwelling, or which is situated within the curtilage of another dwelling and letting the annexe separately would breach planning control. word icon Class T Exemption form [246kb]

Occupied property exemptions

CLASS M - Halls of Residence.  Applies to a hall of residence provided predominantly for the accommodation of students. 

CLASS N  - Property occupied by students or school leavers.  Applies to properties that are occupied only by students.  word icon Class N Exemption form [249kb]

CLASS O - Armed Forces Accommodation.  This exempts barracks, messes and married quarters etc owned by the Ministry of Defence.  word icon Class O Exemption form [244kb]

CLASS P - Visiting Forces Accommodation.  This exemption applies where at least one person has a relevant association with a Visiting Force.   The exemption also applies for example if an American serviceman lives which his British wife in the property.  word icon ss P Exemption form [245kb]

CLASS Q - Empty property where the liable person is bankrupt.  word icon Class Q Exemption form [246kb]

CLASS S - Property solely occupied by person(s) under age 18. hereword icon Class S Exemption form [245kb]

CLASS U - Properties only occupied by persons meeting the Council Tax definition of severely mentally impaired. word icon Class U Exemption form [184kb]

CLASS V - Properties occupied by persons with Diplomatic privileges. hereword icon Class V Exemption form [245kb]

CLASS W - Self-contained annexes that form part of another property, and that are occupied by a dependent relative of the family in the other property. hereword icon Class W Exemption form [246kb]

These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Council for advice using the details above.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.

Please remember, if your circumstances change you must tell the Council within 21 days. Please see Council Tax - change of circumstances