Properties exempt from Council Tax

Council Tax is not charged on certain properties - these ‘exempt properties’ are listed below. If you think that your property falls into any of these classes please contact Council Tax Services. You may need to provide us with evidence before we grant the exemption.

Classes Description
Class A Empty properties having structural alterations or repairs carried out, for a maximum of 12 months
Class B Empty properties owned by a registered charity, for a maximum of six months
Class C Empty properties which are substantially unfurnished and were last lived in less than six months ago. The six month period runs from the date the property first became empty and does not start again on a change in ownership
Class D Empty properties which were lived in by people now in prison or otherwise legally detained
Class E Empty properties which were lived in by people who now permanently live in a hospital or home
Class F Empty properties where the only person who lived there has died
Class G Empty properties where the law prevents anyone from living there
Class H Empty properties held vacant for a Minister of Religion
Class I Empty properties which were lived in by people who are now receiving personal care in a place other than a hospital or home
Class J Empty properties which were lived in by people who are now living elsewhere for the purpose of providing personal care
Class K Empty properties which were lived in by students or people who will become students within six weeks of leaving the property
Class L Empty properties which have been repossessed
Class M Student halls of residence
Class N Properties occupied entirely by full time students
Class O Ministry of Defence barracks and married quarters
Class P Visiting forces accommodation
Class Q Empty properties left by someone who has become bankrupt
Class R Empty caravan pitches or boat moorings
Class S Properties only lived in by people under the age of 18
Class T Empty parts of single properties which cannot be let separately
Class U Properties which are lived in only by people who are severly mentally impaired
Class V Properties which are only lived in by foreign diplomats
Class W Parts of properties which are only lived in by the elderly or disabled relatives of those living in the rest of the property