Council Tax exemptions

Depending on the reason why your property is empty, you may not have to pay any Council Tax at all. This is called Council Tax Exemption and is for certain classes of empty property.

To qualify for an exemption, properties may be either unoccupied (this means they may or may not contain furniture), occupied or unfurnished under the following classifications:

Unoccupied Classes - A, B, C, D, E ,F, G, H , I, J ,K, L, Q, R, T

Occupied Classes - M, N, O, P, S, U, V, W

If you receive a discount or exemption for your property, you must contact us if your circumstances change. You may have to pay a penalty if you don't.

Unoccupied Classes

Class A - unoccupied, unfurnished - major repairs/structural alterations

Unoccupied and substantially unfurnished properties that have been recently built, are in need of or are undergoing major repair work or structural alterations. This exemption only applies for a maximum of 12 months. 

Retrospective applications require documentary evidence to show that the qualifying criteria existed for the period in question. If this exemption has already been awarded for a period in excess of six months a Class C exemption cannot follow it.  

Please use our Major repairs/structural alterations/new buildings exemption form (pdf, 135 KB).

Class B - owned by a charity

Properties that:

• are owned by an organisation set up for charitable purposes only;
• have been unoccupied for six months or less, whether it is furnished or not;
• were last occupied to further the charity's work.

Class C - unoccupied and unfurnished

Unoccupied properties that are substantially unfurnished for less than six months. The maximum period for this exemption is six months. This exemption cannot follow any other exemption with an substantially unfurnished qualifying criteria, that has been in place for in excess of six months.

Please use our Unoccupied/unfurnished discount/exemption form.

Class D - left unoccupied by someone who is in prison

Unoccupied properties where the owner or tenant is in prison:

• for an offence other than not paying fines, Council Tax or Business Rates
• for over 48 hours under the various Army, Air Force and Navy Acts
• under the Mental Health Act 1983
• under the Immigration Act 1971

Class E - left unoccupied by someone who is in a residential nursing/care home or hospital

Unoccupied properties where the only occupier now resides in a residential nursing/care home or hospital and does not intend to return to said dwelling for an extended period of time.

Please use our Hospital/Nursing/Care Discount/Exemption form.

Class F - unoccupied and part of an unresolved deceased estate

Unoccupied properties that were owned by someone who has now died, but are now part of an application for probate or letters of administration, that would allow the affairs of the deceased party to be resolved, where either:

• the person had a freehold or leasehold interest of more than 6 months and no other person is responsible for the property (other than an executor or administrator of the estate);

or

• the person was a tenant at the date of death and the executor or administrator or the estate is liable for a rent or licence fee for that day;

or

• less than 6 months have passed since probate or letters of administration were granted.

Please use our Notification of Deceased form.  You can find out more from our Deceased Occupant factsheet (pdf, 41 KB).

Class G - unoccupied because a Legal Action prevents occupation

Unoccupied properties where occupation is prohibited by law (e.g. a demolition order, closing order, or compulsory purchase order), and is kept unoccupied because of action taken via an Act of Parliament with a view to prohibiting occupation, or acquiring it under a compulsory purchase order.
Please use our Occupation Prohibited by Law form.

Class H - waiting to be occupied by a minister of religion

Unoccupied properties that are only to be lived in by a minister of religion for performing his duties.

Class I - left unoccupied by someone elsewhere receiving care

Unoccupied properties where the owner or tenant is now living somewhere else receiving personal care (not a hospital, care home, hostel). Care is needed because of old age, disability, illness, past or present alcohol or drug dependency, or past or present mental disorder.

Class J - left unoccupied by someone providing care elsewhere to another person

Unoccupied properties where the owner or tenant is now living somewhere else providing care to someone who needs it because of old age, disability, illness, past or present alcohol or drug dependency, or past or present mental disorder.

Class K - left unoccupied by a full-time student studying/living elsewhere

Unoccupied properties last occupied by someone who is a student, and has been a student for the whole time since the property was last occupied; or someone who became a student within 6 weeks of the day the property became unoccupied.

Class L - left unoccupied when repossessed and the mortgagee is in possession

Please use our Repossessed Premises exemption form.

Class Q - the responsibility of a trustee of a bankrupt person

Unoccupied properties where the person who is liable to pay the Council Tax is trustee for the bankrupt person (under the Bankruptcy Act 1914 or the Insolvency Act 1986).

Please use our Bankruptcy Order exemption form.

Class R - unoccupied caravan pitches and boat moorings

Class T - unoccupied granny annexes

Unoccupied 'granny annexes' that are a separate part of a property, and that may not be let separately from that property without a breach of planning control (as meant by the Town and Country Planning Act 1990).
Please use our Annexe (Granny Flats) exemption form.

Occupied Classes

Class M - student halls of residence

Occupied properties provided mainly for full-time student accommodation and either:

• owned or managed by an educational establishment;
  or
• subject to an agreement where a recognised educational establishment states who most of the occupants will be. 

Class N - all occupants are full-time students

Properties occupied entirely by one or more full-time students (all undertaking a qualifying courses at a recognised educational establishment).

Your term time address may be considered your sole and main residence for the duration of your course, including college/university holidays.

Please use our Student exemptions/discount form (pdf, 52 KB).

Class O - accommodation for armed forces

Occupied or unoccupied property which is used for armed forces accommodation (this does not include accommodation for visiting forces).

Class P - accommodation for visiting forces

Properties for which at least one person would be liable for the Council Tax, except that they are part of a visiting force under the Visiting Forces Act 1952.

Class S - all occupants are under 18

Class U - all occupants are severely mentally impaired

Properties occupied by one or more people who are severely mentally impaired. 'Severely mentally impaired' is defined in the Local Government Finance Act 1992 as "a severe impairment of intelligence and social functioning which appears to be permanent".

Please use our Severe Mental Impairment form (pdf, 148 KB).

Class V - diplomat's dwellings

Properties for which at least one person would be liable for the Council Tax, except that they are covered by diplomatic privilege under the Diplomatic Privileges Act 1964, The International Organisations Act 1968, or the Commonwealth Secretariat Act 1966. The property has to be their only or main residence in the United Kingdom.

Class W - occupied granny annexes

Occupied 'granny annexes' that are a separate part of a property, and are occupied by a dependant relative of the family. 'Dependant' is defined as:

• 65 years of age or over;
• severely mentally impaired;
• substantially or permanently disabled.

'Relative' is defined as spouse, parent, grandparent, great grandparent, great great grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew, niece or the parent or child of such a relationship, including a relationship by marriage and of half blood.

Please use our Annexe (Granny Flats) exemption form.