Council Tax exemptions

This page details the type of properties that can become exempt from Council Tax. Exemptions have to be applied for.

What properties are exempt from Council Tax?

The notes that follow broadly explain which properties are exempt and where they will be exempt only for a specified length of time.

Classes of Exemptions

Class A

Unoccupied and unfurnished homes which need, are undergoing or have undergone major repairs to make them habitable are exempt for up to six months from the date the repairs are substantially complete.

The exemption can, however, only apply for a maximum of 12 months starting from the date on which the property first attracts this exemption.

This exemption also applies to a property which is undergoing or has undergone structural alteration.
Class B Properties last owned and occupied by a charity. These can be furnished or unfurnished. The exemption lasts six months. After six months, the property attracts a 25 percent discount.
Class C Properties which are unoccupied and unfurnished are exempt for the first six months.
Class D Unoccupied properties where the person who would be liable for Council Tax is now in prison (except for non-payment of a fine or Council Tax). The property must have been their main home immediately before they went into prison.
Class E Left unoccupied by a person who is a permanent resident in a hospital or nursing home.
Class F Properties now empty, where the person who would be liable for Council Tax has died and no-one else is liable, are exempt from the date of the death. This lasts for six months after the granting of probate or letters of administration.
Class G Properties whose occupation is forbidden by law.
Class H Vicarages and similar properties which are unoccupied and awaiting occupation by a minister of religion, from where they will perform their duties.
Class I Unoccupied properties where the person who would be liable for Council Tax has now gone to live with somebody else to receive personal care.
Class J Unoccupied properties where the person who would be liable for Council Tax has moved in order to provide personal care to another person. The liable person must have been away for this reason since they left the property.
Class K Unoccupied properties where the liable person is a student who left the property to study, and that property was their sole or main residence.
Class L Unoccupied properties which have been repossessed.
Class M Student halls of residence.
Class N Properties occupied only by students, school or college leavers.
Class O Ministry of Defence properties.
Class P
 Properties occupied by a person with a relevant association with a visiting force.
Class Q
 Unoccupied properties where the liable person is a trustee in bankruptcy.
Class R
 Unoccupied caravan pitches or boat moorings.
Class S
 Properties occupied by persons who are under 18 years of age.
Class T
 Unoccupied annexes, such as granny flats or annexes.
Class U
 Properties occupied only by person(s) who are severely mentally impaired and would have been liable to pay the council Tax were they not exempt.
Class V
 Properties which are occupied by a person with diplomatic privilege or immunity.
Class W
 An annex occupied by a dependent relative of the Council Tax payer who is resident in the main connected property.

What should I do if I think my property is exempt?

If you own or live in a property which you think may be exempt, please visit the How to Claim page.

Do I get a demand for an exempt property?

If you own an exempt property, you do not receive a Council Tax demand but you are sent an Exempt Dwelling Notification.

This is for your information to let you know the valuation band for the property and what Council Tax would be payable if the property was not exempt.

If you have received a notification and your property is not, or has ceased to be, exempt, then you must inform the Council Tax Office within 21 days or you may face a financial penalty.

What can I do if the Council says my property is not exempt?

You may be able to appeal against the decision.