Some properties are exempt from Council Tax, which means you do not have to pay Council Tax for them.

This is the full list of the different types of exemption:

ExemptionsDefinitionsApplication / more information
Class B

Unoccupied property owned and previously used by a charity (exemption lasts for six months from last occupied date).

Email / Letter
Class DUnoccupied property which was the home of someone who has gone into prison (except for not paying council tax or a fine).Apply for a Class D exemption
Class EUnoccupied property which was the home of someone who has moved permanently into a residential home or hospital to receive careApply for a Class E exemption
Class FUnoccupied property which is waiting for probate or letters of administration to be granted (exemption lasts until probate is granted and for six months after this, whilst unoccupied and remains part of the estate).More information
Class GProperty is unoccupied because occupation is forbidden by law (for example it is declared unfit for human habitation by our environmental health service)Email / Letter attaching evidence
Class HUnoccupied property which is waiting to be occupied by a minister of religion  Email / Letter
Class IUnoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal careApply for a Class I exemption
Class JProperty left unoccupied by someone who has moved away to provide personal care for another personApply for a Class J exemption
Class KUnoccupied property where the owner is a student who last lived in the dwelling as their main home and became a full-time student within six weeks of leaving the property. The exemption lasts as long as the person who would normally pay the council tax bill is a student.Email / Letter attaching student certificate
Class LUnoccupied property where a mortgage lender is in possessionEmail / Letter attaching confirmation from mortgage lender
Class MStudent halls of residenceEmail / Letter
Class NProperty occupied only by full-time students.Apply for a Class N exemption
Class OProperty owned by the Secretary of State for Defence which is held for armed forces’ accommodationEmail / Letter
Class P Property occupied by visiting forcesEmail / Letter
Class QUnoccupied property where the person who would normally pay the council tax bill is a bankrupt’s or insolvent’s trusteeEmail / Letter attaching documentary evidence
Class RA dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boatEmail / Letter
Class SA dwelling only occupied by a person aged under 18 years oldEmail / Letter
Class TUnoccupied properties which form part of a single property which includes another dwelling and may not be let separately because of planning permission.Email / Letter attaching supporting planning documents
Class UA dwelling in which only people who are severely cognitively impaired liveApply for a Class U exemption
Class VThe home of a foreign diplomat Email / Letter
Class WAn annexe occupied by a dependent elderly or disabled relativeApply for a Class W exemption

If you wish to apply for an exemption please select an option in the application column and print and return the form to the address at the top of the form. If you would like further information, please select the relevant exemption above.

For those listed as Email /Letter please provide supporting evidence with your application and send using our contact details.

Aiimee Digital Assistant Icon

Aiimee - Rother Digital Assistant

Ask me a question!