Properties that are exempt from Council Tax

Some dwellings are exempt from Council Tax.

These are:

  • Class B - Unoccupied property owned by a charity (exempt for up to six months)
  • Class D - Property left empty by a prisoner (no time limit)
  • Class E - Property left empty by a person receiving personal care in a hospital or care home (no time limit)
  • Class F - Left empty following the death of a taxpayer  
  • Class G - Occupation is prohibited by law
  • Class H - Empty and awaiting occupation by a minister of religion
  • Class I - Left empty by someone who has moved to receive personal care from another person
  • Class J - Left empty by someone who has moved to provide personal care to another person
  • Class K - Property left empty by a student
  • Class L - Property repossessed by the mortgagee
  • Class M - Halls of residence
  • Class N - Properties occupied by students or school leavers
  • Class O - Armed Forces accommodation such as barracks
  • Class P - Properties occupied by members of visiting forces
  • Class Q - Property left empty by bankrupts
  • Class R - Unoccupied caravan pitches and houseboat moorings
  • Class S - Properties occupied by persons under 18
  • Class T - Unoccupied annexes which form part of a single property and may not be let separately without a breach of planning consent
  • Class U - Properties occupied by persons who are severely mentally impaired
  • Class V - Property where at least one person who would otherwise be liable is a diplomat
  • Class W - Annexes and similar accommodation occupied by an elderly or disabled relative

From 1 April 2013 the exemption classes for unoccupied unfurnished properties (class C) and properties requiring major repair work to render habitable (class A) have been removed and replaced by a 25 percent discount. The Government has given local councils discretion to determine the levels of discount.

From 1 April 2014 discounts for unoccupied and unfurnished properties and those requiring major repair work to render habitable have ceased.

Also from 1 April 2014 an additional Council Tax premium of 50 percent is applied to dwellings that are vacant for more than two years and are substantially unfurnished.

To apply for an exemption complete the relevant form:

Exemption reviews

We regularly review council tax exemptions. If we send you an exemption review form, you must complete it and return it to us.

If you are no longer entitled to an exemption, please tell us when and how your circumstances have changed.

If we send you an exemption review form and you do not complete it, we will cancel your exemption.

If you lose your review form, please contact us to request a replacement.

Download the general exemption form