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
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 2 years.
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."
Council Tax Discretionary Discount
Council Tax Discretionary Discount e-form [e-form opens in a new window]
The Council will only consider requests for relief in exceptional circumstances, for example:
- Council Tax payers in receipt of Council Tax Support who are experiencing severe financial hardship. Or
- Council Tax payers who, through no fault of their own, have experienced a crisis or event that has made their home uninhabitable.
However, we will assess all applications on their own individual merits.
Severe financial hardship
For Council Tax payers on low incomes, the Council has set a Council Tax Support (CTS) scheme, which provides support to those deemed to be within financial need.
We have designed the scheme to take into account the financial and specific circumstances of individuals through the use of personal allowances, additions and income disregards.
The level of support provided through the CTS scheme is the maximum support that the Council can financially afford to provide to customers. As part of developing the scheme, it has been necessary to restrict maximum relief to 80% of the Council Tax liability to working age customers.
The Council will consider applications for discretionary discount from Council Tax payers who have qualified for support under the CTS scheme, but who are experiencing severe financial hardship.
For the purposes of these applications, severe financial hardship is defined as;
- A situation resulting in debt.
- The possibility of debt, where the situation could or has rendered the person in a state of poverty. In this context, poverty means a person who is unable to meet their normal day to day living expenses.
Other crisis or event
The Council will consider applications for discretionary discount from other Council Tax payers who, through no fault of their own, have experienced a crisis or event that has made their home uninhabitable, where they remain liable to pay Council Tax and for which they have no recourse for compensation through an insurance provider.
This will be something that is outside the customer’s control. For example due to a flood, storm damage, fire, explosion or other major incident, which forces them out of their home.
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]