Council Tax exemptions

Find out if your property is exempt from Council Tax and how to apply for an exemption.

Property may be exempt from Council Tax if it is empty, or depending on the circumstances of the people living in the property.

You can apply for the exemption by using the relevant link.

Unoccupied properties

If the property is empty, it may be exempt from Council Tax. For example:

Class	Description of exemption and online application
Class B	A building owned and was last occupied by a charity (exempt for up to six months)
Class D	Left empty by someone who has gone into prison
Class E	Left empty by someone who has gone to live in a hospital or care home
Class F	Left empty by deceased occupier - waiting for probate or letters of administration to be granted (for up to six months after)
Class G	Empty because occupation is prohibited by law
Class H	Waiting to be occupied by a minister of religion
Class I	Left empty by someone who has moved elsewhere to receive personal care
Class J	Left empty by someone who has moved elsewhere to provide personal care
Class K	Left empty by a student - owned by a student studying elsewhere, who has lived in the property as his or her main home
Class L	Property has been repossessed
Class Q	Vacant and liable person bankrupt (property is the responsibility of a bankrupt's trustee)
Class R	Unoccupied pitch or mooring, for example a caravan pitch or boat mooring
Class T	Unoccupied annexe to an occupied property

Property may be exempt from Council Tax depending on the circumstances of the people living in the property. For example:

Class	Description of exemption and online application
Class M	Properties that are halls of residence
Class N	Properties that are lived in only by students, or certain partners and dependants, or school leavers
Class P	Visiting forces accommodation
Class O	Armed forces accommodation
Class S	Properties that are occupied only by persons under that age of 18
Class U	Property occupied only by severely mentally impaired people
Class V	Property occupied by a person with diplomatic privilege or immunity
Class W	Granny annexe - occupied only by relatives 65 years and over. You may be entitled to a 50% discount for an annexe that is occupied by a relative below 65 years of age, or unoccupied but used as part of the main residence.

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Updated: 22/03/2024