Exemptions and more discounts

Exemptions

Exemption	Definition
Class B	Unoccupied property owned and previously used by a charity (exemption lasts for six months from last occupied date).
Class D	Unoccupied property which was the home of someone who has gone into prison (except for not paying Council Tax or a fine).
Class E	Unoccupied property which was the home of someone who has moved permanently into a residential home or hospital to receive care.
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).
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).
Class H	Unoccupied property which is being held for occupation by a minister of religion.
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.
Class J	Property left unoccupied by someone who has moved away to provide personal care for another person.
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.
Class L	Unoccupied property where a mortgage lender is in possession.
Class M	Student halls of residence.
Class N	Property occupied only by full-time students.
Class O	Property owned by the Secretary of State for Defence which is held for armed forces’ accommodation.
Class P	Property occupied by visiting forces.
Class Q	Unoccupied property where the person who would normally pay the council tax bill is a bankrupt’s or insolvent’s trustee.
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.
Class S	A dwelling only occupied by a person aged under 18 years old.
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.
Class U	A dwelling in which only people who are severely cognitively impaired live. What is the definition of "severely mentally impaired"? "Severely mentally impaired" means a person who has severe impairment of intelligence and social functioning (however caused), which appears to be permanent.
Class V	The home of a foreign diplomat.
Class W	An annexe occupied by a dependent elderly or disabled relative.

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Exemptions and more discounts

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Exemptions