
The owners or tenants of some dwellings are exempt from having to pay Council Tax - this can either be due to the circumstances of the owner/tenant, or due to the circumstances of the property.
If your bill shows that we have granted an exemption, you must tell us immediately about any changes in circumstances that could affect it. You may have to pay a fine if you don't do this.
All exempt properties will be subject to an annual review, which may include an inspection of the property.
To apply for an exemption, please download the required form or contact a Customer Service advisor.
Properties that fulfill the following conditions are exempt from Council Tax
| Class | Description | Maximum period of exemption |
|---|---|---|
| A | An unoccupied property that's undergoing structural alterations or major repair. The exemption ends 6 months after the issue of a Completion Notice, if this is within a year of the exemption starting | 1 year |
| B | An unoccupied property that's owned by a charity | 6 Months |
| C | An unoccupied property that's also unfurnished | 6 months |
| D | An unoccupied property that's owned by someone who is in prison | Unlimited |
| E | An unoccupied property and the owner/tenant has moved to receive personal care in a hospital or care home | Unlimited |
| F | A property that's unoccupied following the death of the owner/tenant, and the executors are awaiting probate or letters of administration to be granted. The exemption ends 6 months after probate or letters of administration have been granted | Unlimited |
| G | An unoccupied property because occupation is forbidden by public law | Unlimited |
| H | An unoccupied property awaiting occupation by a minister of religion | Unlimited |
| I | An unoccupied property and the owner/tenant has moved to receive personal care other than in a hospital or care home | Unlimited |
| J | An unoccupied property where the owner/tenant has moved in order to provide personal care to another person | Unlimited |
| K | An unoccupied property and the owner/tenant is a student | Unlimited |
| L | An unoccupied and repossessed property (mortgagee in possession) | Unlimited |
| M | A property that's a student hall of residence | Unlimited |
| N | A property that's occupied solely by qualifying students | Unlimited |
| O | Armed forces barracks and married quarters | Unlimited |
| P | Visiting forces accommodation | Unlimited |
| Q | An unoccupied property that's the responsibility of a bankrupt's trustee | Unlimited |
| R | An unoccupied boat mooring or caravan pitch | Unlimited |
| S | A property where all the occupants are aged under 18 | Unlimited |
| T | Unoccupied accommodation that's part of another occupied property, and it cannot be let separately without breaking planning control requirements (e.g. an empty granny annexe) | Unlimited |
| U | A property that is solely occupied by people who are severely mentally impaired, who would otherwise be liable | Unlimited |
| V | A property where at least one occupant is a diplomat (or at least one occupant would benefit from diplomatic immunity) | Unlimited |
| W | Accommodation that is part of a single property comprising of two or more dwellings, which is occupied by a dependent relative of the resident of the other dwelling (e.g. an occupied granny annexe) | Unlimited |
Appropriate documentary evidence will be required in support of an application for an exemption (for example, if all occupants are studying, student certificates must be provided in order that a Class N exemption can be granted).
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