Exemptions

Certain dwellings are exempt from council tax altogether.  The classes of exempt dwellings fall into three categories, namely;

  1. Empty and unoccupied properties that are exempt for a limited period
  2. Certain unoccupied properties that are exempt for an indefinite period
  3. Certain occupied properties

An empty dwelling is one that is largely unfurnished and is no-one's sole or main residence for council tax purposes.  An unoccupied dwelling is one that is no-one's sole or main residence for council tax purposes.  

More information about sole or main residence for council tax 
 
Each different reason a dwelling could have for exemption is set out in law by a particular class.  The various classes of exempt properties, set out in the three categories, are as follows:

We are looking to add additional application forms to this site, if the application form you require is not currently available please contact us and we will send you one.  

1. Empty and Unoccupied Properties (limited period)

Class A 

An empty dwelling that requires or is undergoing major repair work to make it habitable, or is undergoing structural alteration, or such work has recently been completed - a maximum period of 12 months overall but no more than 6 months once the work is completed.

Exemption Form (Class A) - Major Repair Structural Alteration [pdf document]

Class B  

An unoccupied dwelling owned by a charity and last used for charitable purposes - a maximum period of 6 months

Exemption Form (Class B) - Owned by a Charity [pdf document]

Class C  

An empty dwelling - a maximum period of 6 months

Because exemptions apply to the property, a new period of exemption may not be given on a change of ownership.  For example, if you buy a house that has been empty for six months and exempt from council tax during that time under Class C,  you could not claim a further exemption under Class C if the property is to stay empty for a while longer (for things such as redecoration)

Exemption Form (Class C) - Unoccupied and Unfurnished [pdf document]

2. Certain Unoccupied Properties (indefinite period)

Class D   

 An unoccupied dwelling where the liable person is in detention

Exemption Form (Class D) - Persons in Detention [pdf document]

Class E 

An unoccupied dwelling where the liable person is a permanent resident in a hospital, care home, nursing home or hostel

Exemption Form (Class E) - Hospital Home or Hostel Resident [pdf document]

Class F 

An unoccupied dwelling where the liable person is a personal representative where no grant of probate or letters of administration has been made - limited to 6 months once probate / letters of administration made.

Exemption Form (Class F) - Dwelling left empty by a deceased person [pdf document]

Class G

An unoccupied dwelling where occupation is prohibited by law

Exemption Form (Class G) - Occupation prohibited by law [pdf document]

Class H

An unoccupied dwelling held available for a minister of religion

Exemption Form (Class H) - Minister of Religion [pdf document]

Class I

An unoccupied dwelling where the liable person is receiving care other than in a hospital, care home, nursing home or hostel, because of old age, disablement, illness, alcohol / drug dependence or mental disorder

Exemption Form (Class I) - Living Elsewhere to Receive Care [pdf document]

Class J  

An unoccupied dwelling where the liable person is providing care to a person because of old age, disablement, illness, alcohol / drug dependence or mental disorder

Exemption Form (Class J) - Living Elsewhere to Provide Care [pdf document]

Class K 

An unoccupied dwelling where the liable person is a student

Exemption Form (Class K) - Dwelling Left Unoccupied by a Student [pdf document]

Class L 

An unoccupied dwelling where there is a mortgagee in possession

Exemption Form (Class L) - Mortgagee in Possession [pdf document]

Class Q

An unoccupied dwelling where the liable person is a trustee in bankruptcy

Exemption Form (Class Q) - Trustee in Bankruptcy [pdf document]

Class R 

A property that is a pitch or mooring without a caravan or boat on it

Exemption Form (Class R) - Unoccupied Caravan Pitches and Boat Moorings [pdf document]

Class T  

An unoccupied dwelling which is an annexe

Exemption Form (Class T) - Unoccupied Annexe [pdf document]

3. Certain Occupied Properties

Class M 

A dwelling that is a Hall of Residence for the accommodation of students

Class N  

A dwelling occupied wholly by students (and/or school leavers and a students spouse or dependent who is not a British citizen)

Exemption Form (Class N) - Students, Colleges and School Leavers [pdf document]

Class O 

A dwelling that is part of armed forces barracks or married quarters

Class P 

A dwelling occupied by visiting armed forces

Class S 

A dwelling occupied wholly by persons under the age of 18

Exemption Form (Class S) - Under 18s [pdf document]

Class U 

A dwelling occupied wholly by persons who are severely mentally impaired

Exemption Form (Class U) - Severely Mentally Impaired [pdf document]

Class V 

A dwelling occupied by persons with Diplomatic Immunity

Class W 

A annexe flat or similar self-contained property occupied by a dependent relative of a person living in the main part of the building

Exemption Form (Class W) - Occupied Annexe [pdf document]