Unoccupied dwellings

Unoccupied dwellings are exempt if they are:

  • Class B - unfurnished, owned and last occupied by a charity (exempt for up to six months)
  • 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.

Please note that exemption Class A (properties undergoing major renovations) and Class C (empty and unfurnished properties) both ceased on 1st April 2013.

Properties that fall into these categories are now eligible for a full council tax discount (100%) for a maximum of 28 days. A full charge is payable after the first 28 days.

Occupied dwellings

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

A note about Granny Annexes

Where an annexe or similar self-contained part of a property is occupied by an elderly or disabled relative of the residents living in the rest of it, then it should not be regarded as a separate dwelling for council tax purposes.

Contact

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.

To claim an exemption please complete the council tax online form