Exemptions

You can download an application form to claim an exemption from Council Tax below.

Council Tax Exemption Form (pdf)

The different types of exemptions are explained below. 

The Government has abolished the exemptions that used to apply to empty property. These were Class A (property that needed structural work to make it habitable) and Class C (empty and unfurnished).

The Council has used its discretion charge Council Tax from the 1 April 2013 for property that either class A or class C used to apply. Full Council Tax will be payable in respect of such properties now. The remaining exemptions are:

B - An unoccupied property which is owned by a charity and, when it was last lived in it was used for charitable purposes.  For the first 6 months, there is no charge.  Thereafter, the full charge will be payable.  Please send us details of the charity who own the property.

D - An unoccupied property that was previously the sole or main residence of a person now detained in prison except where they are detained for non-payment of Council Tax or fines. There is no time limit on this class. Please provide details of the prison they are detained at and the expected date of release.

E - An unoccupied property which was previously the sole or main residence of a person who is now permanently resident in hospital, nursing home or a care home. There is no time limit on this class. Please provide the address where they are now living.

F - When a property had been occupied by a single person, who either owned or rented the property and that person dies, the property is exempt from Council Tax payment for as long as it remains unoccupied, and until probate is granted.  Following a grant of probate, a further six months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else.

It is important that the executor(s) keep the Revenues office informed of:

• the date probate is granted,
• details of the transfer or sale of the property or the end date of the tenancy,
• when the estate is settled.

During this time the council may contact the executors periodically to review entitlement to the exemption.

After Six months from the date probate is granted, the full Council Tax will be due to be paid by the executors of the estate.

G - Property whose occupation is prohibited by law. There is no time limit on this class. Please provide a copy of the order preventing occupation.

H - An unoccupied property which is for use by ministers of religion. There is no time limit on this class. Please provide details of who owns the property.

I - An unoccupied property where the charge payer is living elsewhere to receive personal care due to old age, disablement, illness, alcohol or drug abuse or mental disorder. There is no time limit on this class. Please give the address where they are receiving care.

J - An unoccupied property which was the main residence of someone who has gone to live with and provide care for a person because of disablement, illness, alcohol or drug abuse. There is no time limit on this class. Please provide the address where you are currently living.

K - An unoccupied property which was last occupied as the sole or main residence of one or more students, prior to them starting their studies. There is no time limit on this class. Please provide copies of certificates confirming that you are students.

L - A property that is repossessed by a bank or building society under the terms of a mortgage. There is no time limit on this class. Please provide details of the bank/building society.

M - Halls of residence providing accommodation predominantly for students. There is no time limit on this class.

N - A property which is occupied by one or more residents all of whom are students. The exemption lasts as long as all occupants remain full time students. Please provide copies of student certificates for all occupants which are available from your college or university.

O - Property used as accommodation for members of the armed forces, other than accommodation for visiting forces, where the Secretary of State for Defence is the owner. A contribution will be paid in lieu by the Ministry of Defence. There is no time limit on this class

P - A property where at least one person would be liable to pay Council Tax but that person has a relevant association with a body, contingent or detachment of the forces of a country under Part 1 of the Visiting Forces Act 1952. There is no time limit on this class. Documentary evidence must be provided.

Q - An unoccupied property where the liable person is a trustee in bankruptcy. There is no time limit on this class. Please provide details of the trustee's name and address.

R - A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat. There is no time limit on this class.

S - A property which is occupied only by people under 18 years of age. Zero charge applies until the condition above is no longer being met by any of the residents. Please provide proof of date of birth (e.g. Birth Certificate).

T - An unoccupied dwelling which is used as ancillary accommodation (e.g. an annexe) and which may not be let separately to the main dwelling without being in breach of planning regulations. Zero charge applies while the property continues to be no ones main residence. Please provide a copy of planning permission.

U - A dwelling occupied only by people who are severely mentally impaired and who are responsible for the council tax bill. This class does not apply to care/nursing homes. Zero charge applies until the condition above is no longer being met by any of the residents. Please provide details of the applicant's income (including photocopies of any state benefit entitlements) along with their doctor's details. We need to contact their GP to verify their condition.

V - A dwelling occupied by a foreign diplomat or member of an international organisation which has its headquarters in the U.K.

W - Any part of a property e.g. an annexe, which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65, severely mentally impaired, or substantially and permanently disabled.