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:
Exemptions | Definitions | Application / 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 D | Unoccupied 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 E | Unoccupied property which was the home of someone who has moved permanently into a residential home or hospital to receive care | Apply for a Class E exemption |
Class F | Unoccupied 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 G | Property 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 H | Unoccupied property which is waiting to be occupied by a minister of religion | Email / Letter |
Class I | Unoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal care | Apply for a Class I exemption |
Class J | Property left unoccupied by someone who has moved away to provide personal care for another person | Apply for a Class J exemption |
Class K | Unoccupied 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 L | Unoccupied property where a mortgage lender is in possession | Email / Letter attaching confirmation from mortgage lender |
Class M | Student halls of residence | Email / Letter |
Class N | Property occupied only by full-time students. | Apply for a Class N exemption |
Class O | Property owned by the Secretary of State for Defence which is held for armed forces’ accommodation | Email / Letter |
Class P | Property occupied by visiting forces | Email / Letter |
Class Q | Unoccupied property where the person who would normally pay the council tax bill is a bankrupt’s or insolvent’s trustee | Email / Letter attaching documentary evidence |
Class R | A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat | Email / Letter |
Class S | A dwelling only occupied by a person aged under 18 years old | Email / Letter |
Class T | Unoccupied 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 U | A dwelling in which only people who are severely cognitively impaired live | Apply for a Class U exemption |
Class V | The home of a foreign diplomat | Email / Letter |
Class W | An annexe occupied by a dependent elderly or disabled relative | Apply 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.