Some properties are exempt from Council Tax, these include:
- Class B – Unoccupied and owned by a charity
- Class D – Left empty by someone who has gone into prison
- Class E – Left empty due to the person having gone to live in a care home
- Class F – Council Tax payer deceased
- Class G – Occupation of the property is prohibited by law
- Class H – Property held for a minister of religion
- Class I – Person living elsewhere to receive care
- Class J – Person living elsewhere to provide personal care
- Class L – Repossessed property
- Class N – Dwelling only occupied by students
- Class Q – Property left empty by a bankrupt person
- Class R – Consists of a pitch or mooring which is not occupied by a caravan or boat
- Class S – Properties occupied by persons under the age of 18
- Class T – Unoccupied annexes (subject to meeting the qualifying criteria detailed below)
- Class W – Occupied annexes
- Class V – Diplomatic residency
Class K - Property left empty by student studying elsewhere
This exemption can be applied if:
- the property is empty as the last resident was a student.
- the property is empty as a the last resident is going to become a student within six weeks of leaving.
Class M - Student halls of residence
If a dwelling is defined as a hall of residence for students then it may be exempt from council tax.
Class P - UK armed forces accomodation
This exemption applies if it’s owned by the Secretary of State for defence and is used for UK armed forces personnel.
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 persons are considered if:
- they have severe impairment of intelligence
- they have severe impairment of social functioning
- the impairment seems to be permanent
Impaired persons must be certified as such by their doctor, or a medical practitioner with knowledge of their illness. They must state that he or she is severely mentally impaired.
As well as this they must also be entitled to receive one of a number of benefits including:
This exemption requires input from a Registered Medical Practitioner.
Class U application form (pdf 390KB) – Printable version.
You will also need to send us proof of your qualifying benefit