Council Tax exemptions
Certain dwellings are exempt from Council Tax altogether.
Each different reason a dwelling could have for exemption is set out in law by a particular class:
| Class | Description | Form |
|---|---|---|
| B | An unoccupied dwelling owned by a charity and last used for charitable purposes - a maximum period of 6 months. | e-form (class B) - Owned by a charity [e-form opens in a new window] |
| D | An unoccupied dwelling where the liable person is in detention. | e-form (class D) - Persons in detention [e-form opens in a new window] |
| E | An unoccupied dwelling where the liable person is a permanent resident in a hospital, care home, nursing home or hostel. | e-form (class E) - hospital home or hostel resident [e-form opens in a new window] |
| F | An unoccupied dwelling where the liable person is a personal representative where no grant of probate or letters of administration has been made. This is limited to 6 months once probate / letters of administration made. | e-form (class F) - dwelling left empty by a deceased person [e-form opens in a new window] |
| G | An unoccupied dwelling where occupation is prohibited by law. | e-form (class G) - occupation prohibited by law [e-form opens in a new window] |
| I | An unoccupied dwelling where the liable person is receiving care other than in a hospital, care home, nursing home or hostel. This is because of old age, disablement, illness, alcohol / drug dependence or mental disorder. | e-form (class I) - living elsewhere to receive care [e-form opens in a new window] |
| 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. | e-form (class J) - living elsewhere to provide care [e-form opens in a new window] |
| K | An unoccupied dwelling where the liable person is a student. | e-form (class K) - dwelling left unoccupied by a student [e-form opens in a new window] |
| L | An unoccupied dwelling where the Mortgagee has taken possession under the terms of a mortgage contract. | e-form (class L) - Unoccupied Repossessed Dwelling [e-form opens in a new window] |
| N | A dwelling occupied entirely by students (and/or school leavers and a students spouse or dependent who is not a British citizen). | e-form (class N) - students, colleges and school leavers [e-form opens in a new window] |
| R | A property that is a pitch or mooring without a caravan or boat on it. | e-form (class R) - unoccupied caravan pitches and boat moorings [e-form opens in a new window] |
| S | A dwelling occupied wholly by persons under the age of 18. | e-form (class S) - under 18s [e-form opens in a new window] |
| T | An unoccupied dwelling which is an annexe. | e-form (class T) - unoccupied annexe [e-form opens in a new window] |
| U | A dwelling occupied wholly by persons who are severely mentally impaired. | e-form (class U) - severely mentally impaired [e-form opens in a new window] |
| 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. | e-form - (class W) - occupied annexe [e-form opens in a new window] |
Disabled band reductions
Disabled persons reduction application e-form [e-form opens in a new window]
A reduction to the Council Tax bill may given to households with a permanently and substantially disabled resident(s)
The reduction will be given if the property includes any of the following;
- A room other than a bathroom, a kitchen or a lavatory that is mainly used by and required to meet the needs and wellbeing of the disabled resident. For example, a therapy or physiotherapy room.
- An additional bathroom or kitchen required to meet the needs and well being of the disabled resident.
- Space for a wheel chair used by the disabled resident inside the dwelling.
Empty property premium exception
Unfurnished properties that have been empty for one year or more, are now liable to the Empty Property Premium.
In certain circumstances an exception to the charge can be applied.
Empty property premium exception e-form [e-form opens in a new window]
This application is only for those people being charged additional Council Tax on top of their normal liability, due to their property being unoccupied and unfurnished for over 1 year.
This may only be applied in exceptional circumstances (detailed below) and for a limited time only. You cannot be use it to avoid the premium charge indefinitely.
- Properties for sale or rent - only where the owner is genuinely seeking to sell or rent the property in local market conditions (realistic selling price or rent level) advertised on the open market through an estate agent.
- Properties in need of renovation - only when the owner is taking action to return the property to occupation and can provide evidence that the action has been continuous and realistic.
- Owners who are experiencing particular legal or technical issues which is preventing the sale or letting of the property. A solicitor's or legal conveyancer's letter must be produced as evidence detailing the reasons preventing sale or letting.
Enquiries about your Council Tax
If you have an enquiry regarding your Council Tax please use our e-form below. Please make sure you include your council tax account number to help us deal with your enquiry.
Council Tax enquiry e-form [e-form opens in a new window]