Council Tax exemptions

Class B

Empty and owned by a charity

A dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months and was last occupied in furtherance of the objects of the charity.
 
Time limit: 6 months

Class D

Empty and previous home of someone in prison

An unoccupied dwelling which either:
  • would be the sole or main residence of a person who is detained elsewhere, or
  • was previously his sole or main residence
 
Time limit: none

Class E

Empty and previous home of someone in a care home

An unoccupied dwelling which was previously the sole or main residence of a person who now has their sole or main residence in a home or hospital.
 
Time limit: none

Class F

Empty and previous home of someone now deceased

An unoccupied dwelling which has been unoccupied since the date of death of a person and the deceased had, at the date of his death, a freehold interest in the dwelling, or a leasehold interest in the dwelling which was granted for a term of six months or more, and:
 
  • no person is a qualifying person in respect of the dwelling; or
  • a person is a qualifying person in respect of the dwelling acting in his capacity as executor or administrator, and no person is a qualifying person in any other capacity;
  • or the deceased was a tenant of the dwelling at the date of his death, and an executor or administrator acting in his capacity as such is liable for rent or, as the case may be, a licence fee, for the day.
 
This exemption shall only apply in a case where a grant of probate or letters of administration has been made, if less than six months have elapsed since the date of the grant.
 
Time limit: No Limit until grant of probate or letters of administration have been made when a 6 months limit applies.

Class G

Empty and occupation prohibited by law

An unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.
 
Time limit: none

Class H

Empty but available for minister of any religion to perform duties

An unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of his office.
 
Time limit: none

Class I

Empty and previous home of someone who has moved to receive care

An unoccupied dwelling which was previously the sole or main residence of a person who has his sole or main residence in another place (not being a hospital, residential care home, nursing home, mental nursing home or hostel) for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
 
Time limit: none

Class J

Empty and previous home of someone who has moved to provide care

An unoccupied dwelling which was previously the sole or main residence of a person who has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
 
Time limit: none

Class K

Empty and previous home of someone who continues to be a full time student

An unoccupied dwelling which was last occupied as the sole or main residence of a student who either:
 
  • has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or
  • has become a student within six weeks of the day
 
Time limit: none

Class L

Empty and property repossessed by mortgage lender

An unoccupied dwelling where a mortgagee is in possession under the mortgage.
 
Time limit: none

Class M

Student halls of residence

A dwelling comprising a hall of residence provided predominantly for the accommodation of students.
 
Time limit: none

Class N

Property occupied solely by full time students

A dwelling which is either:
 
  • occupied by one or more residents all of whom are students; or
  • occupied only by one or more students as term time accommodation;

 

a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he:

 

  • holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and
  • has previously used or intends to use the dwelling as term time accommodation.
 
Time limit: none

Class O

Property owned by Secretary State of Defense

A dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952.
 
Time limit: none

Class P

Property occupied by members of visiting forces

A dwelling in respect of which at least one person, who would be liable to pay council tax but for this article, has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.

Time limit: none

Class Q

Empty and responsibility of a bankrupt's trustee

An unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.
 
Time limit: none

Class R

Empty caravan pitch or boat mooring

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat.
 
Time limit: none

Class S

Property occupied by under 18s

A dwelling occupied only by a person or persons aged under 18.
 
Time limit: none

Class T

Empty and prohibited to let under planning regulations

An unoccupied dwelling which:
 
  • forms part of a single property which includes another dwelling; and
  • may not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and Country Planning Act 1990.
 
Time limit: none

Class U

Property occupied solely by person/s who are severely mentally impaired

A dwelling occupied only by a person or persons who is or are severely mentally impaired.
 
Time limit: none

Class V

Property occupied by someone who has diplomatic privileges and immunities

A dwelling in respect of which at least one person is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or is a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966 and is not a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen.
 
Time limit: none

Class W

Property which is annex to main property occupied by dependant relative

A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependent relative of a person who is resident in that other dwelling, or as the case may be, one of those other dwellings.
 
Time limit: none