Council Tax Exemptions
Exemption from council tax
A dwelling may be exempt from council tax if it is in a class listed in the table.
| Exemption class | Description of dwelling within this class |
|---|---|
| B | An unoccupied dwelling owned by a charity. The dwelling is exempt for up to six months from the date it became unoccupied. |
| D | A dwelling left unoccupied by a person detained in a prison, hospital, or other place of detention. |
| E | A dwelling left unoccupied by a person living in a hospital or care home. |
| F | A
dwelling left unoccupied since the death of the owner. The dwelling is exempt from
the date of death, and for up to six months after the making of a grant of
representation. |
| G | An
unoccupied dwelling for which occupation is prohibited by law. |
| H | An
unoccupied dwelling held available for a minister of religion. |
| I | A dwelling left unoccupied by a person needing personal care at another address. |
| J | A dwelling left unoccupied by a person giving personal care at another address. |
| K | A dwelling left unoccupied by a student who continues to own the dwelling. The dwelling may only be exempt for as long as the owner remains a student. |
| L | An unoccupied dwelling repossessed by the mortgage provider. The dwelling is exempt until the provider relinquishes possession or sells the dwelling. |
| M | A hall of residence for students. |
| N | A dwelling occupied only by:
|
| O | Living accommodation for UK armed forces owned by the Secretary of State for Defence. |
| P | A dwelling where the person liable to pay council tax is a member of visiting forces, or a dependant of such a member. |
| Q | An unoccupied dwelling owned by a trustee in bankruptcy. |
| R | A caravan pitch not occupied by a caravan. Or a mooring not occupied by a boat. |
| S | A dwelling occupied only by persons aged under 18. |
| T | An unoccupied dwelling which is an annexe to an occupied dwelling. |
| U | A dwelling occupied only by persons with severe mental impairment. |
| V | A dwelling that is the main residence of a person with diplomatic privilege or immunity. |
| W | A dwelling which is an annexe to another dwelling. The resident of the annexe must be a dependant relative of the person residing in the other dwelling. |