Unoccupied dwellings

Unoccupied dwellings are exempt if they are:

  • Class B - unoccupied, owned by a charity, and last occupied in furtherance of the objects of the 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 now has their main residence in a hospital or a care home
  • Class F - empty because the liable person has passed away and probate or letters of administration have not yet been granted, or have been granted less than six months ago.  This requires the property to have been unoccupied since the date of death and the liability to remain that of the estate of the deceased
  • Class G - empty because their occupation is prohibited 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 - unoccupied 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 from the 1st April 2013 to the 31st March 2024 are eligible for a full council tax discount (100%) for a maximum of 28 days. A full charge is payable after the first 28 days. From the 1st April 2024 this discount is no longer applicable. Any discounted periods in progress that would have otherwise ended after the 1st April 2024 will instead cease from this date.

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.The dependent relative must be either over the age of 65, severely mentally impaired, or substantially and permanently disabled.

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