Properties that are exempt from Council Tax

Qualifying conditions for exemptions

Class B: Premises owned by a charity that have been unoccupied less than six months
Any dwelling which is unoccupied and:

  • owned by a body established for charitable purposes only;
    and last occupied to help fulfil the charity's objectives

Class D: Premises that have been left unoccupied by persons being detained
Any dwelling which is unoccupied and where the owner or tenant:

  • is detained; and
  • previously lived in the premises or would live in the premises if not for their detention

Persons in detention are those who are detained in prison, hospital or elsewhere by order of a Court except those that are serving sentences for non-payment of Council Tax or fines.

Class E: Premises left unoccupied by persons who are in Hospital, Nursing Home or in a Residential Care Home
Any dwelling which is unoccupied and:

  • were previously occupied by the owner or tenant as their sole or main residence (see Who is liable to pay); and
  • where the owner or tenant are now living is a hospital or care home.

Class F: Premises left unoccupied following the death of the Council Tax payer
Any dwelling which is unoccupied and at the date of death the deceased had:

  • a Freehold or Leasehold interest in the premises (greater than 6 months); or
  • a tenancy of the premises (greater than 6 months ) and the estate or executor is liable to pay rent

The exemption does not apply where the property is jointly owned by the deceased.

The exemption will last up till six months after Grant of Probate or Letters of Administration.


Class
G: Premises where law prohibits occupation
Any dwelling which is unoccupied and where occupation is prohibited by law or it is unoccupied by reason of any action taken by a public body to prohibit occupation.


Class
H : Premises which are unoccupied by being kept for a Minister of Religion
Any dwelling which is unoccupied and awaiting occupation by a practising minister of any recognised religious denomination.


Class
I: Premises left unoccupied by persons who reside elsewhere and are receiving care
Any dwelling which is unoccupied and:

  • which was previously occupied by the owner or tenant as their sole or main residence (see Who is liable to pay); and
  • where the owner or tenant is living elsewhere (other than in a hospital or home) in order to receive personal care.

Class J: Premises left unoccupied by persons who reside elsewhere and are providing care
Any dwelling which is unoccupied and:

  • which was previously occupied by the owner or tenant as their sole or main residence (see Who is liable to pay); and
  • where the owner or tenant is now living elsewhere in order to provide personal care for someone.
  • This does not include people who only spend short periods of time away.The person providing care must have continuously been a carer since vacating the property.

Class K: Premises left unoccupied by students who are residing elsewhere to study
Any dwelling which is unoccupied and where:

  • the owner is a student living elsewhere because of their studies; and
  • the dwelling was last occupied only by one or more students as their sole or main residence.

In some cases the qualifying person may not have become a student until after changing their main residence. In these cases, he or she must have become a student within six weeks of leaving the property for the exemption to apply.

Class L: Repossessed premises
Any dwelling which is unoccupied and has been repossessed by the bank or building society or mortgagee.

Class M: Hall of Residence
Any premises which are: provided mainly for the accommodation of students;

  • owned or managed by a prescribed educational establishment (including a charitable body); or
  • where an educational establishment can nominate students to occupy all of the accommodation

    The educational establishment or body must supply written details of the Halls of Residence to the Council.

Class N: Premises occupied solely by students
Any dwelling which is occupied entirely by one or more students as their permanent home or as their term time accommodation.

If the property is only occupied during term time, it will continue to be exempt during holiday periods as long as one or more of the students own the premises (freehold, leasehold or have a licence to occupy the whole or any part of the premises and have previously been used or are intended for use as term time accommodation.

Class O: Barracks messes and married quarters provided by the Ministry of Defence
Any property, which is owned by the Ministry of Defence and used for armed forces accommodation.

Class P: Premises occupied by members of Visiting Armed Forces
Any dwelling which is occupied by a member of a Visiting Armed Force (who would otherwise be liable to pay the Council Tax).

Class Q: Premises which are in the hands of a Trustee in Bankruptcy
Any dwelling which is unoccupied and the person who would be liable to pay the Council Tax is a Trustee in Bankruptcy in respect of the person to whom the premises belongs.

This exemption only applies to dwellings where a Trustee in bankruptcy has been appointed to deal with an estate of which the property forms a part.

Class R: Pitches or moorings where the caravan or houseboat has been removed
A pitch, which is not occupied by a caravan, or a mooring, which is not occupied by a boat, is exempt for the whole of any period during which this situation exists.

The exemption ceases as soon as a caravan or boat is moved to the pitch or mooring, and a person living in the caravan or boat would pay council tax if that caravan or boat is their sole or main residence.

Class S: Premises occupied solely by persons under 18 years
Any premises which are solely occupied by a person or persons who are under the age of 18.

The Council will require that a request is made in writing with details of the occupants of the premises and proof of their Date of Birth.

Class T: Unoccupied annexes subject to planning restriction
Any premises that are unoccupied and:

  • form part of single property which includes another dwelling; and
  • is unable to be let separately due to planning restrictions

The exemptions apply to annexes which although separately liable for Council Tax are unable to be let or sold separately due to restrictions placed on the premises by S171A of the Town and Country Planning Act 1990.

The exemption does not apply where there is no restriction on the letting of the property. The Council will require a claim in writing to be submitted together with details of the property and restrictions placed on it.

Class U: Premises occupied solely by person(s) who are Severely Mentally Impaired
The person has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent and the person obtains a certificate duly signed to the effect by a registered medical practitioner. The person also must be in receipt of any of the following qualifying benefits:

  1. Incapacity benefit
  2. Attendance allowance
  3. Severe disablement allowance
  4. The care component of a disability living allowance payable either at the highest rate or at the middle rate
  5. An increase in the rate of disablement pension
  6. A disability working allowance
  7. An unemployability supplement
  8. A constant attendance allowance
  9. An unemployability allowance
  10. Income Support where the applicable amount includes a disability premium.

Download a claim form here or for further advice on this exemption, place contact us

Class V: Premises occupied by Diplomats
A dwelling in respect of which at least one person who would be liable to pay Council Tax but satisfies one of the following conditions:

  • a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964; or
  • in relation to an order under the International Organisations Act 1968; or
  • is a person on whom privileges or immunities are conferred by Commonwealth Secretariat Act 1996

    The person must also satisfy the condition that there is no other dwelling in the UK which is the main residence of that person (or of his/her spouse) or is the main residence within the UK of that person (or his/her spouse).

Class W: Annexes which are occupied solely by dependant relatives
For the purposes of Class W, an annexe which forms part of a single property, including at least one other dwelling, and which is the sole or main residence of a dependant relative of a person who is a resident in the other dwelling.

For the purpose of Class W a dependant relative is:

  • aged 65 or more; or
  • severely mentally impaired; or
  • substantially and permanently disabled, whether by injury, illness or congenital deformity, or otherwise.