Exemptions
There are 23 classes of exemption which can be awarded for occupied and unoccupied properties.
Unoccupied
Class A - An unoccupied property requiring/undergoing major repair/structural alteration
This exemption can be applied to a property which is unoccupied and undergoing or requiring major repair or structural alteration and can be applied for a maximum of 12 months. If the works continue and the property remains unoccupied after 12 months, the full council tax charge will be due.
If the works are completed within 12 months and the property remains vacant and unfurnished, the exemption may be extended for a maximum of 6 months. However, the total exemption awarded must not be greater than 12 months. For example if a class A exemption has been applied for a period of 9 months, and remains vacant and unfurnished the exemption may be extended for 3 months.
To apply, please download, complete and return by post, a council tax class A exemption application form (PDF 24KB) with a schedule of works and supporting evidence of the work undertaken (receipts/invoices from builders or merchants/photographs etc). Please note that an enquiry officer will need to visit the property and complete an assessment form before the reduction can be applied to your council tax account.
|Back to topClass B - An unoccupied property owned by a charity
If a property is unoccupied and owned by a charity it is exempt for up to six months from the date that it became unoccupied, provided that the property was being used for the purposes of the charity up to that date. For the purpose of this exemption, a charity is described as 'a body established for charitable purposes only’.
To apply, please download, complete and return by post, a council tax class B exemption application form (PDF 22KB). Please make sure you enclose a covering letter on official headed paper containing your registered charity number and confirming the property is used for charitable purposes.
|Back to topClass C - An unoccupied property which is substantially unfurnished
This exemption applies to properties that are unoccupied and unfurnished and can be awarded for a maximum of 6 months. If the property remains unoccupied after 6 months the full council tax charge will be due.
To apply, please download, complete and return by post, a council tax class C exemption application form (PDF 24KB).
|Back to topClass D - A property left unoccupied by a person who has been detained elsewhere
This exemption applies to unoccupied properties where the owner or tenant of the property is detained in a prison, hospital or other place of detention.
To apply, please download, complete and return by post, a council tax class D exemption application form (PDF 28KB). Please note that before the exemption can be applied the council will need to contact the institute where the taxpayer is being held.
|Back to topClass E - A Property left unoccupied by a person in a hospital or care home
This exemption applies where a person has left their property unoccupied to receive care or treatment in a hospital, residential care home, nursing home or hostel. The exemption will only apply if the occupier has no intention of returning to the property.
To apply, please download, complete and return by post, a council tax class E exemption application form (PDF 24KB). Please note that before the exemption can be applied the council will need to contact the hospital, residential care home, nursing home or hostel.
|Back to topClass F - A property left unoccupied following the death of the occupant
This exemption applies when a property is left unoccupied following the death of the person liable to pay the council tax and a grant of probate or letters of administration have not been awarded. The exemption will cease six months after grant of probate or letters of administration have been awarded. The exemption will also cease in the following instances:
- If the property becomes occupied; or
- If the property is sold or transferred to a beneficiary; or
- By re-letting of a rental property.
To apply, please download, complete and return by post, a council tax class F exemption application form (PDF 24KB). Please enclose a copy of the death certificate with the application.
|Back to topClass G - Occupation prohibited by law
This exemption will apply to a property if its occupation is prohibited by law. This includes properties deemed unfit for human habitation as determined by Environmental Services.
To apply, please download, complete and return by post, a council tax class G exemption application form (PDF 24KB). Please enclose with the application form evidence that you are unable to occupy the property by law.
|Back to topClass H - An unoccupied property being held for a minister of religion
This exemption applies to a property that is unoccupied and waiting to be occupied by a minister of religion who will perform the duties of their office at the property.
To apply, please download, complete and return by post a council tax class H exemption application form (PDF 32KB) please enclose with the application a letter from the Diocese or relevant body confirming the property is being held empty for this reason.
|Back to topClass I - A property left unoccupied by a person needing personal care
This exemption applies where a person has left their property unoccupied to live with someone else in order to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. The exemption also applies if the occupier has entered some other institution not regarded as a hospital or care home to receive care.
To apply, please download, complete and return by post, a council tax class I exemption application form (PDF 32KB).
|Back to topClass J - A property left unoccupied by a person providing personal care
This exemption applies where a person has left their property unoccupied to live with someone else in order to provide personal care for someone else due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder
To apply, please download, complete and return by post, a council tax class J exemption application form (PDF 32KB).
|Back to topClass K - A property left unoccupied by a student
This exemption applies if an unoccupied property is owned by and was last occupied by a student.
To apply, please download, complete and return by post, a council tax class K exemption application form (PDF 25KB). Please note you must enclose a student certificate and evidence of your current term time address.
|Back to topClass L - An unoccupied property which has been re-possessed
This exemption applies to properties that are unoccupied and have been re-possessed by the mortgage provider. If the property is not unoccupied on the date of re-possession, the exemption will take affect from the date it becomes unoccupied. The exemption will cease when the property is transferred or sold.
To apply, please download, complete and return by post, a council tax class L/Q exemption application form (PDF 25KB). Please note you must enclose evidence of re-possession.
|Back to topClass Q - A property left unoccupied by a person who is bankrupt
This exemption applies where the person who would be liable to pay council tax for an unoccupied property is in bankruptcy.
To apply, please download, complete and return by post, a council tax class L/Q exemption application form (PDF 25KB). Please note you must enclose a copy of the bankruptcy order.
|Back to topClass R - An unoccupied caravan pitch or boat mooring
A caravan pitch which is not occupied by a caravan, or a mooring which is not occupied by a boat, is exempt.
To apply, please email the council tax team advising you would like to claim a class R exemption, please also confirm the address of the plot and your contact details.
|Back to topClass T - An unoccupied annexe to an occupied property
This exemption relates to annexes which form part of premises which include another property and where the unoccupied annexe may not be let separately without a breach of planning control. The exemption may apply whether the annexe is furnished or not.
To apply, please email the council tax team advising you would like to claim a class T exemption, please also confirm the property address and your contact details. Please note an enquiry officer may be required to visit the property before the exemption is applied to your council tax account.
|Back to topOccupied
Class M - Halls of residence
Halls of residence for students are exempt provided the accommodation is owned or managed by a prescribed educational establishment; a body established only for charitable purposes; or is subject to an agreement which enables an educational establishment to nominate the majority of the student residents. The accommodation must be provided predominantly for students, which does not prevent part of the property being used to accommodate staff or other persons.
To apply, please email the council tax team advising you would like to claim a class M exemption, please also confirm the property address; ownership/management and your contact details. Please note an enquiry officer may be required to visit the property before the exemption is applied.
|Back to topClass N - A property occupied solely by students
This exemption applies where all the residents of a property are students who are undertaking a full-time course of education at a prescribed educational establishment or are school or college leavers.
To apply, please download, complete and return by post, a council tax class N exemption application form (PDF 32KB). Please note you must enclose a student certificate with your application.
|Back to topClass O - UK Armed Forces accommodation
This exemption applies to living accommodation for UK armed forces which are owned by the Secretary of State for Defence whether occupied or not. This includes barracks and other accommodation on military bases, together with married quarters and any other dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation.
To apply, please email the council tax team advising you would like to claim a class O exemption, please also confirm the property address and your contact details.
|Back to topClass P - A property occupied by members (and dependents) of visiting forces
A property is exempt if any of the occupiers liable to pay council tax are members (or a dependant of a member) of a visiting force.
To apply, please email the council tax team advising you would like to claim a class P exemption, please also confirm the property address and your contact details. Please note you will be asked to provide a certificate issued under section 11 of the Visiting Forces Act 1952.
|Back to topClass S - A property occupied solely by persons under the age of 18
This exemption applies to properties where all the occupiers are under 18 years old.
To apply, please download, complete and return by post, a council tax class S exemption application form (PDF 24KB). Please note you must enclose confirmation of the dates of birth of all the occupiers of the property.
|Back to topClass U - A property occupied solely by persons who are severely mentally impaired or students
This exemption applies to properties where the occupiers are liable to pay council tax and are all persons who are considered to be Severely Mentally Impaired (SMI) or students.
To apply, please download, complete and return by post, a council tax class U exemption application form (PDF 40KB). Please note for each SMI person, you must enclose evidence of entitlement to a qualifying benefit and please note that the council will contact the doctor detailed on the application. Please also enclose a student certificate for all students.
|Back to topClass V - A property which is occupied as the main residence of a person with diplomatic privileges or immunity
This exemption applies if the property is the main UK residence of at least one person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, the Commonwealth Secretariat Act 1966, the Consular Relations Act 1968 or the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985.
To apply, please download, complete and return by post, a council tax class V exemption application form (PDF 24KB). Please note the council will contact the Privileges Section of the Protocol Department of the Foreign and Commonwealth Office to verify entitlement.
|Back to topClass W - An occupied annex to an occupied property
A property is exempt if it forms part of a single property including at least one other dwelling and is the sole or main residence of a 'dependent relative' of a person who is resident in that other dwelling.
To apply, please download, complete and return by post, a council tax class W exemption application form (PDF 25KB). Please note an enquiry officer may be required to visit the property before the exemption is applied.
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