Property Exemptions

Some properties, either occupied or unoccupied may be exempt from paying Council Tax.

Unoccupied properties

The following unoccupied properties can apply for exemption from Council Tax:

Class Exemption
B property owned by and last occupied by a charity (exempt for up to 6 months)
D owner/tenant is detained in prison or hospital
E owner/tenant permanently receiving personal care in a hospital or residential care home
F Council Tax payer has died. Property remains unoccupied since the death and probate not granted. Exemption may continue for 6 months after probate.
G forbidden by law to occupy
H waiting to be occupied by a Minister of Religion
I owner/tenant is living elsewhere to receive personal care
J owner/tenant is living elsewhere to provide personal care to another person
K owner/tenant has moved to become a student
L repossessed by a mortgage lender
Q left empty by a bankrupt person
R unoccupied caravan pitch or boat mooring
T unoccupied annexe (with its own Council Tax band) which cannot be let separately from the main home without breaching planning conditions


Occupied properties

The following occupied properties can apply for exemption from Council Tax: 

Class Exemption
M student halls of residence
N occupied only by students
O armed forces accommodation
P visiting forces accommodation
S occupied by under 18 year olds only
U occupied by a person who is severely mentally impaired. Property is not exempt if the landlord or care home owner is responsible for Council Tax
V used as the main residence of a diplomat, who is not a British citizen
W occupied annexe (with its own Council Tax band) and used as a sole or main residence of a dependent relative


If anything changes

You need to tell us within 21 days. If you do not, you may receive an amended bill and a penalty charge.


How do I apply?

Contact us at You must include the Council Tax account reference number in your email to us and the word reference in the subject of your email. For example 'Reference [Your Council Tax number]'