Council Tax Exemptions

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Some dwellings are exempt from Council Tax. These include dwellings occupied wholly by students. There are several classes of exemption, some of which only apply for a specified length of time.

Unoccupied properties

Class description:

B - Unoccupied dwellings owned by a charity (exempt for up to 6 months)

D - Dwellings left unoccupied by people in prison

E - Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home

F - Dwellings left unoccupied by deceased persons where Grant of Probate / Letters of Administration has not been obtained, and for a period of 6 months after such grant has been obtained

G - Dwellings where occupation is prohibited by law

H - Dwellings held vacant for a minister of religion

I - Dwellings left unoccupied by people receiving care

J - Dwellings left unoccupied by people providing care

K - Dwellings left unoccupied by students

L - Unoccupied dwellings where the mortgage was repossessed

Q - Unoccupied dwellings in the possession of a trustee in bankruptcy

R - A dwelling consisting of a Pitch or a Mooring which is not occupied by a caravan, or, as the case may be, a boat

T - Dwellings forming part of another dwelling which cannot be let separately

Occupied properties

Class description:

M - Students Halls of Residence

N - Dwellings occupied wholly by students

O - Armed Forces accommodation

P - Visiting Forces accommodation

S - Dwellings occupied only by a person or persons aged under 18

U - Dwellings occupied only by a person or persons who is, or are, Severely Mentally Impaired

V - Dwellings occupied by Diplomats, persons who have diplomatic immunity and certain members of their household

W - Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property

The above classes are stated in broad terms. Within each of the classes, a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of these classes, please contact us.

Granny annexes

Where a single property contains more than one self-contained unit, each of those units is treated as a separate dwelling for Council Tax purposes. A self-contained unit is defined as a building or part of a building which has been constructed or adapted for use as separate living accommodation. This includes structures such as those which are commonly termed 'granny annexes'.

Apply for a Property Exemption