Council Tax exemptions
There will be no Council Tax charge if your property falls into one of these exemption classes:
- B: Empty property owned by, and used for the purposes of the charity (maximum of six months)
- D: Person responsible for Council Tax is in prison (except for non-payment of fines or local taxes).
- E: Person responsible is living in hospital, residential care or a nursing home
- F: Occupier has died, leaving the property unoccupied
- G: Property cannot be lived in by law or due to a planning restriction
- H: Next occupier will be a minister of religion
- I: Occupier gone to live elsewhere to receive personal care
- J: Occupier gone to live elsewhere to provide personal care
- K: Property left empty by a student
- L: Empty property repossessed by the mortgage company
- M: Student halls of residence
- N: All occupiers are students, school or college leavers or dependants of students
- O: UK armed forces accommodation
- P: Visiting forces accommodation
- Q: Property has been left empty by a bankrupt person
- R: Unused caravan pitch or boat mooring
- S: All occupiers under 18 years of age
- T: Unoccupied annexe with a planning condition restricting who can live there
- U: All occupiers severely mentally impaired
- V: Main residence of a person with diplomatic privilege or immunity
- W: Annexe which is occupied by a dependant relative.
When the property no longer meets the criteria for the exemption, Council Tax will become payable. See our Council Tax reduction section for details of the possible charges you may face once the exemption ends.
Apply for a Council Tax exemption
To ensure the criteria is met, we'll need to discuss your circumstances with you for the majority of exemptions, however some require an application form to be completed. Contact us at email@example.com or call 01775 761161 selecting 'Council Tax', then hold the line to speak with an advisor.