COUNCIL TAX EXEMPTIONS (PROPERTY)
Class A - Dwellings requiring/undergoing major repair/structural alteration
Class B - Unoccupied and owned by a charity
Class C - Dwellings which become vacant and newly completed properties
Class D - Dwellings left empty by prisoners
Class E - Unoccupied due to person having gone to live in a care home
Class F - Council Tax payer deceased
Class G - Occupation prohibited by law
Class H - Held for minister of religion
Class I - Person living elsewhere to receive care
Class J - Person providing care elsewhere
Class K - Dwellings left empty by students
Class L - Repossessed Property
Class M - Student Halls of Residence
Class N - Dwelling only occupied by students
Class O - UK armed forces accommodation
Class P - Visiting forces accommodation
Class Q - Property left empty by a bankrupt person
Class R - Unoccupied Caravan Pitch or Boat mooring
Class S - Properties Occupied by persons under the age of 18
Class T - Unoccupied Annexes
Class U - Properties occupied solely by severely mentally impaired person(s)
Class V - Diplomatic Residency
Class W - Occupied Annexes
The Local Government Finance Act 1992 (as amended) states that Council Tax is payable on chargeable dwellings and is not payable on exempt dwellings. Categories of properties included in those regarded as exempt are as follows:-
Class A - Dwellings requiring/undergoing major repair/structural alteration
This class relates to a vacant dwelling, which is in need of major structural repair works to render it habitable. Where a vacant property has been exempt under this category, the exemption continues for a period of up to six months after the repair work is complete. The maximum time that a property can be regarded as exempt under this class is one year. The exemption will also end at any time if the dwelling ceases to be vacant.
Class B - unoccupied and owned by a charity
This class applies to unoccupied dwellings owned by a body established for charitable purposes only. It applies for a period of up to six months since the day it was last occupied and such occupation must have been in furtherance of the charity's objectives. Any period of occupation of less than six weeks is disregarded.
Class C - Dwellings which become vacant and newly completed properties
This class applies to a vacant and unfurnished dwelling which is not a pitch occupied by a caravan or a mooring occupied by a boat. It is granted for a period of up to six months from the date that it was last occupied and the furniture was removed. This class also applies to newly built or created properties following on from the service of a completion notice.
Class D - Dwellings left empty by prisoners
This class relates to dwellings, which either were, or would be, the sole or main residence of a person held in legal detention. It does not apply if the Council Tax payer is in prison for non-payment of Council Tax or court fines.
Class E - Unoccupied due to person having gone to live in a care home
This class relates to dwellings which were previously the sole or main residence of a person who has left in order to live and receive care in a hospital, residential care home or hostel.
Class F - Council Tax payer deceased
This class relates to dwellings where the person liable to pay Council tax is deceased. The personal representative of such a person is not liable whilst no grant of probate or letters of administration have been made. The exemption continues for a period up to six months from such a grant but ceases if the dwelling is sold, transferred to a new owner, or becomes occupied by a new resident. Complete online form (this will be displayed in a new window).
Class G - Occupation prohibited by law
This class applies to any dwelling, the occupation of which, is prohibited by law, or is kept empty by reason or action taken under powers conferred by, or under, any Act of Parliament.
Class H - Held for minister of religion
This class applies to an empty dwelling, which is held as available for occupation by a minister of any religious denomination.
Class I - Person living elsewhere to receive care
This class relates to dwellings which have been left empty, by the person liable for payment of the Council tax, having gone to live elsewhere to receive care in a place other than a hospital, care home or hostel.
Class J - Person providing care elsewhere
This class relates to dwellings, which have been left empty by the person liable for payment of the Council tax having gone to live elsewhere. This is to provide care for any person who requires such care by reason of old age; illness; disablement; past or present alcohol or drug dependence or past or present mental disorder.
Class K - Dwellings left empty by students
This class applies to unoccupied properties where the last person in occupation was a student. The exemption also applies where a property is left unoccupied by a person who is about to become a student and does so within six weeks of leaving the property.
Class L - Repossessed Property
This class applies where the mortgagee is in possession of a property under the mortgage.
Class M - Student Halls of Residence
This class applies to a dwelling which comprises a hall of residence provided predominantly for the accommodation of students and is owned or managed by an educational institution or an institution which has the right to nominate most of the residents.
Class N - Dwelling only occupied by students
This class applies to properties which are occupied either by persons who are all bona fide students or, students and their spouses and dependants, who are not British Citizens. The exemption also applies to the property if unoccupied during vacation periods provided that the intention is that it will again be used as such next term. The exemption does not apply if there is any non-student adult in residence.
Class O - UK armed forces accommodation
This class applies to dwellings owned by the Secretary of State for defence and is used for UK armed forces personnel.
Class P - Visiting forces accommodation
This class applies to dwellings occupied by a person, and their dependants, who has a relevant association with a visiting force within the meaning of Part 1 of the Visiting Forces Act 1952.
Class Q - Property left empty by a bankrupt person
This class applies to dwellings where a trustee in bankruptcy is in possession.
Class R - Unoccupied Caravan Pitch or Boat mooring
Class S - Properties Occupied by persons under the age of 18
This class relates to dwellings, in which, all residents are aged under 18 years.
Class T - Unoccupied Annexes
This class relates to unoccupied dwellings which are an annexe to, or within the grounds of, the owner or tenant's home and where the dwelling may not be let separately from that property without breaching planning control.
Class U - Properties occupied solely by severely mentally impaired person(s)
This class relates to dwellings where the only residents are severely mentally impaired. These are persons with severe impairment of intelligence and social functioning which appears to be permanent, who are certified as such by their doctor, or medical practitioner with knowledge of their illness, stating that he or she is severely mentally impaired. In addition, they must also be entitled to receive one of a number of benefits including certain invalidity pensions, disability allowances, unemployability allowance or attendance allowance.
Class V - Diplomatic Residency
This class relates to dwellings where at least one resident has diplomatic or immunity privileges conferred upon them. This does not apply however, if there is another resident with a superior interest in the property.
Class W - Occupied Annexes
This class relates to dwellings where the occupant(s) are a dependent relative of the other dwelling(s) concerned. The occupied of the annexe must be either aged 65 years or more, severely mentally impaired or substantially and permanently disabled.