Other exemptions

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 – Printable version.

You will also need to send us proof of your qualifying benefit