Revenues - Council Tax Exemptions

Council Tax - Exemptions

There are certain groups of property which will be completely exempt. This means that there is no Council Tax payable on any day that the dwelling falls into any of the exemption categories below. Some exemptions have a limit on how long they can be awarded for.

Exemption categories

Unoccupied Dwellings

Class Description

A Uninhabitable due to structual alterations and or major repair works (time limit of 12 months) form

B Empty & owned by Charities (time limit of 6 months)

C Vacant (empty & unfurnished) (time limit of 6 months)

D Left empty by persons in detention

E Left empty by patients in hospitals or care homes

F Left empty by deceased person (for up to 6 months after probate) form

G Unfit for habitation (where occupation prohibited by law)

H Unoccupied pending use by Minister of Religion

I Left empty by people receiving care

J Left empty by people providing care

K Left empty by students where the students remain liable form

L Unoccupied where mortgagee is in possession

Q Responsibility of Bankrupt's Trustees

R Unoccupied caravan pitch or houseboat mooring

T Unoccupied Annexe not capable of separate occupation (e.g. 'Granny Flat')

Occupied Dwellings

Class Description

M Hall of Residence ( property occupied by students and owned or managed by educational establishment) form

N Occupied solely by students, disregarded spouses or school leavers form

O Ministry of Defence accommodation

P Occupied where one of liable persons has relevant association under Visiting Forces Act.

S Occupied solely by persons under 18 years old

U Either: Occupied by one or more one or more Severely Mentally Impaired persons where the liable person(s) is either severely mentally impaired or a student
Or: Occupied by at least one Severely Mentally Impaired person and at least one student , regardless of who is liable.

V Occupied by a diplomat

W
Annexe occupied by a relative who is over 65 years old or who is disabled

Class	Description
A	Uninhabitable due to structual alterations and or major repair works (time limit of 12 months) form
B	Empty & owned by Charities (time limit of 6 months)
C	Vacant (empty & unfurnished) (time limit of 6 months)
D	Left empty by persons in detention
E	Left empty by patients in hospitals or care homes
F	Left empty by deceased person (for up to 6 months after probate) form
G	Unfit for habitation (where occupation prohibited by law)
H	Unoccupied pending use by Minister of Religion
I	Left empty by people receiving care
J	Left empty by people providing care
K	Left empty by students where the students remain liable form
L	Unoccupied where mortgagee is in possession
Q	Responsibility of Bankrupt's Trustees
R	Unoccupied caravan pitch or houseboat mooring
T	Unoccupied Annexe not capable of separate occupation (e.g. 'Granny Flat')

Class	Description
M	Hall of Residence ( property occupied by students and owned or managed by educational establishment) form
N	Occupied solely by students, disregarded spouses or school leavers form
O	Ministry of Defence accommodation
P	Occupied where one of liable persons has relevant association under Visiting Forces Act.
S	Occupied solely by persons under 18 years old
U	Either: Occupied by one or more one or more Severely Mentally Impaired persons where the liable person(s) is either severely mentally impaired or a student Or: Occupied by at least one Severely Mentally Impaired person and at least one student , regardless of who is liable.
V	Occupied by a diplomat
W	Annexe occupied by a relative who is over 65 years old or who is disabled