Council Tax – Exemptions for Properties
If your property falls into one of the following categories, you may receive a full exemption from Council Tax.
To claim an exemption, please contact us straight away, stating which exemption you wish to claim. In some circumstances you may need to complete a form.
The information you provide may be disclosed to the Audit Commission for data matching exercises for the purpose of preventing and detecting fraud. For more information please download our
National Fraud Initiative sheet.
Class B Charity Owned – exemption
An unoccupied dwelling, (owned by a charity) which has been unoccupied for less than 6 months and was last occupied by a charity.
Class D Detained – exemption
An unoccupied dwelling where the owner or tenant is detained in a prison, hospital or other place of detention.
Class E Residential Care – exemption
An unoccupied dwelling where the occupant now has his/her sole or main residence in a hospital, residential care home, nursing home, mental nursing home or hostel.
Class F Deceased – exemption
A dwelling left unoccupied by a deceased person where no grant of probate or letters of administration have been made, or less than 6 months have elapsed since such a grant was made.
Class G Prohibited by Law – exemption
An unoccupied dwelling where occupation is prohibited by law.
Class H Vicarages etc – exemption
An unoccupied dwelling which is held for being available for a minister of religion as a residence from which to perform their duty.
Class I Receiving Care Elsewhere – exemption
An unoccupied dwelling where the taxpayer now has his/her sole or main residence in another place where he/she receives personal care for old age, disablement, illness, mental disorder or alcohol / drugs dependence.
Class J Providing Care Elsewhere – exemption
An unoccupied dwelling where the taxpayer now has his/her sole or main residence in another place for the purpose of caring for a person who requires such care because of old age, disablement, illness, mental disorder or drugs/alcohol dependence.
Class K Student Owned – exemption
An unoccupied dwelling owned by a qualifying student.
Class L Repossessed – exemption
An unoccupied dwelling which has been repossessed by the mortgage lending company.
Class R Pitch or Mooring – exemption
A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat.
Class Q Bankrupt – exemption
An unoccupied dwelling which is held by a person in his capacity as trustee in bankruptcy or subject to insolvency proceedings.
Class T Empty Annex – exemption
An unoccupied dwelling which is part of another dwelling and which, if let separately, would be a breach of planning control.
Class N Students Residence – exemption
A dwelling which is occupied by students, school or college leavers only.
Class O Ministry of Defence – exemption
A dwelling which is occupied and consists of armed forces barracks, messes or married quarters owned by the Ministry of Defence.
Class P Visiting Forces Residence – exemption
A dwelling which is occupied by a person who is a member of a visiting force.
Class S Under 18 Residence – exemption
A dwelling which is occupied solely by a person or people under the age of 18.
Class U Severely Mentally Impaired – exemption
A dwelling which is occupied only by people who are severely mentally impaired and would normally be the liable persons for Council Tax.
Class V Diplomat – exemption
A dwelling which is occupied by a diplomat or a member of an international organisation headquartered in the UK.
Class W Occupied Granny Annexe – exemption
An annex or similar self contained part of a property, occupied by an elderly or disabled relative of the residents living in the rest of it, and subject to a planning condition.
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- Write to us at Gloucester City Revenues & Benefits, PO Box 2017, PERSHORE, WR10 9BJ