Dwellings exempt from council tax charges
This page is about the types of properties which are exempt from council tax charges.
Unoccupied dwellings are exempt if they are:
- Class A - undergoing structural alteration or major repair. Please note that this will cease on 1 April 2013. Read more about the changes to council tax exemptions and discounts.
- Class B - unfurnished, owned and last occupied by a charity (exempt for up to six months)
- Class C - unfurnished (exempt for up to six months). Please note that this will cease on 1 April 2013. Read more about the changes to council tax exemptions and discounts.
- Class D - left empty by someone who has gone into prison
- Class E - left empty by someone who has moved to receive personal care in a hospital or a home or elsewhere
- Class F - waiting for probate or letters of administration to be granted (and for up to six months after)
- Class G - empty because their occupation is forbidden by law
- Class H - waiting to be occupied by a minister of religion
- Class I - left empty by people in other accommodation where personal care is provided
- Class J - left empty by someone who has moved in order to provide personal care to another person
- Class K - left empty by students
- Class L - left empty after a repossession
- Class Q - the responsibility of a bankrupt's trustee
- Class T - annexes that cannot be let separately from the main dwelling without breaching planning conditions.
Occupied dwellings are exempt if they are:
- Class N - occupied entirely by full time students
- Class O - armed forces barracks and married quarters (their occupants will contribute to the cost of local services through a special arrangement).
- Class S - occupied only by people under the age of 18
- Class U - occupied only by people who are severely mentally impaired who would otherwise be liable to pay the council tax
- Class V - the main residence of someone with diplomatic privilege or immunity.
- Class W - an annexe, occupied as their main residence, by a dependent relative of someone who is resident in the main dwelling
If your bill indicates that an exemption has been allowed, you must tell your billing authority within 21 days of any change of circumstances which affects your entitlement.
If you fail to do so you may be required to pay a penalty of £70.00.
If you think your property may be exempt or if you have a query about council tax, please:Telephone: 01737 276779
Last updated : 19/02/2013