Properties exempt from Council Tax

Who can get a Council Tax exemption

You do not have to pay Council Tax if your property falls into one of the following categories:

Class B - Empty properties owned by a registered charity and last occupied in furtherance of the objects of the charity, for a maximum of six months
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 last lived in by students as their sole or main residence where the student is the Council Tax payer
Class L - Empty properties which have been repossessed by the mortgagee
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 severely 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

Apply for a Council Tax disregard or exemption

You can apply for a Council Tax disregard or exemption online, or by writing to us.

To apply online, sign in or create a MyRBKC account.

You can also apply in writing or contact the Council Tax team. Include your Council Tax reference number with your application.

Last updated: 18 September 2026

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Who can get a Council Tax exemption

Apply for a Council Tax disregard or exemption