Apply for a Council Tax exemption

Qualifying situations

• The property is owned by a charity:
  Class B - It is vacant (unfurnished or furnished) and is owned by a charity. Exempt for up to six months.
• The liable person is in prison:
  Class D - It is vacant (unfurnished or furnished) because the person liable to pay Council Tax is in prison (except for those in prison for not paying their Council Tax or a fine).
• The liable person is permanently in hospital or a care home:
  Class E - It is vacant (unfurnished or furnished) because the person liable to pay Council Tax is a permanent patient in a hospital or a care home.
• The liable person has recently died:
  Class F - It is vacant (unfurnished or furnished) because the liable person to pay Council Tax has passed away and probate or letters of administration have not yet been granted. There is a further exemption for up to six months after probate or letters of administration are granted.
• By law, nobody can live in the property
  Class G - It is vacant (unfurnished or furnished) because nobody is allowed to live there by law.
• A minister of religion will be moving in
  Class H - It is vacant (unfurnished or furnished) and a minister of religion will be moving in.
• The liable person is receiving care elsewhere, but not in a hospital or care home
  Class I - It is vacant (unfurnished or furnished) because the person liable to pay Council Tax is receiving care elsewhere (but not in a residential care home, this would come under class E).
• The liable person is caring for someone elsewhere
  Class J - It is vacant (unfurnished or furnished) because the person liable to pay Council Tax is caring for someone elsewhere.
• The liable person is a student living elsewhere to study
  Class K - It is vacant (unfurnished or furnished) because the person liable to pay Council Tax is a student living elsewhere to study.
• It has been repossessed by the Mortgagee
  Class L - It is vacant (unfurnished or furnished) because it has been repossessed by the Mortgagee.
• It is a hall of residence for students
  Class M - It is a hall of residence for students.
• It is lived in only by students
  Class N - It is lived in only by students.
• It is owned by the Ministry of Defence and lived in only by members of the armed services
  Class O - It is owned by the Ministry of Defence and lived in only by members of the armed services.
• It is lived in only by visiting service personnel
  Class P - It is lived in only by visiting service personnel.
• It is left vacant by a bankruptcy trustee
  Class Q - It is left vacant by a bankruptcy trustee (unfurnished or furnished).
• It is an empty caravan pitch or a boat mooring
  Class R - It is an empty caravan pitch or a boat mooring.
• It is lived in only by people who are under 18
  Class S - It is lived in only by people who are under 18.
• It is a self-contained flat or house that can’t be let due to planning restrictions
  Class T - It is a self-contained flat or house part (unfurnished or furnished) of another property and may not be let separately due to planning restrictions.
• It is lived in only by people who are severely mentally impaired
  Class U - It is lived in only by people who are severely mentally impaired.
  Apply for a severe mental impairment discount or exemption
• It is lived in by a foreign diplomat
  Class V - It is lived in by a foreign diplomat or a member of certain international organisations.
• It is a self-contained flat or house lived in by a dependent elderly or disabled relative
  Class W - It is part of a property that is lived in separately as a self-contained flat or house by a dependent elderly or disabled relative.

What happens when you claim an exemption

If we’ve already given you an exemption, it will say so in your bill. If your bill doesn’t show an exemption and you think you should have one, contact us. If you claim an exemption, you will still have to pay the amount detailed on your bill until we make a decision on your claim.

If we refuse your claim for an exemption and you disagree with our reason(s), you can make an appeal to our office. If you are still not satisfied with our explanation you may appeal to the Valuation Tribunal

If your circumstances change, you must let us know within 21 days as they may affect your entitlement to any exemption. If you don’t let us know, we may impose a penalty and you will have to pay back the value of the exemption.