Exempt dwellings

Some dwellings are exempt from Council Tax, these are:

Occupied properties

  • occupied only by full time students or school/college leavers - applies to occupied property where the only residents are students (or school and college leavers). Exemption continues through vacations even though the students may only use the accommodation during term-time
  • occupied only by persons under age 18
  • annexes occupied by a dependant relative of the occupier of the other part of the property and who is either disabled or aged 65 or over
  • occupied only by person(s) who are severely mentally impaired and who would be liable to pay the Council Tax

Vacant properties

Class A - Requiring major repairs/structural alterations

Must be unoccupied and substantially unfurnished. A 50% discount applies for a limited period of up to 12 months so long as the dwelling is vacant and requires, or is undergoing, major repair work to render it habitable. If building work is completed the discount will cease. If the works to the dwelling have not been completed within the 12-month period the full charge is then liable.

Class B - Owned by a charity

Must be unoccupied. The exemption applies for up to six months from the date last occupied, provided that was by a charity. The owner must be a body established for charitable purposes only, and when last occupied the property must have been used for charitable purposes.

Class C - Empty and unfurnished

Applies to new dwellings and to dwellings that become empty. The property must be unoccupied and substantially unfurnished. The exemption will apply for up to three months from the date the dwelling was last occupied, or for new properties from the date of completion. After three months the exemption ceases and the full charge is then liable for the next 21 months. If the dwelling remains unoccupied after two years 150% of the full charge is due. 

Class D - Empty due to person being in prison or being detained elsewhere

Must be unoccupied. The person who would normally be liable to pay the Council Tax is in prison. There is no time limit on this exemption.

Class E - Left empty by patient in a hospital or a care home

Must be unoccupied. Applies to dwellings where the person who would be liable is a patient living in a hospital, a nursing home or a care home. No time limit applies. If anyone other than the person in the home or hospital becomes liable for the property, the exemption ceases.

Class F - Council Tax payer deceased 

Must be unoccupied. Where the Council Tax liability rests solely with the executor or administrator of a deceased person's estate, exemption applies until probate is obtained, or letters of administration are granted, and for up to six months thereafter. Relates to any dwelling left unoccupied by the deceased person, including any second home, and not just to the person's sole or main residence.

Class G - Occupation prohibited by law

Must be unoccupied and subject to action to prohibit occupation, or action to acquire the dwelling, under an Act or Parliament. Includes closing orders on unfit properties and planning limitations on caravans and chalets that cannot be occupied during certain months of the year. If occupation of such a dwelling takes place, despite the legal prohibition, the exemption ceases, for example, if squatters move into a derelict building they become liable for the Council Tax.

Class H - Dwelling held for a minister of religion

Must be unoccupied and being held awaiting occupation by a minister of religion for work purposes. No time limit applies. Applies to ministers of any religion.  There is no requirement as to ownership of the dwelling or to whether it was last used by a minister.

Class I - Person living elsewhere to receive care

Must be unoccupied and the person who would normally be resident is living elsewhere (other than in a hospital or care home) to receive personal care. Care must be necessary due to old age, disablement or illness (including alcohol or drug dependency). No time limit applies. This class covers the unoccupied homes of people who have moved to be care for, but not in an institution. 

Class J - Person living elsewhere to provide personal care

Must be unoccupied and the person who would normally be resident is living elsewhere to provide care for another person. No time limit applies.

Class K - Dwelling left empty by a student studying elsewhere

Must be unoccupied. When last occupied it must have been the sole or main residence of a student (or students) only, who has (have) been a student(s) since leaving the property or became a student with six weeks of leaving the dwelling.

Class L - Repossessed dwellings

Must be unoccupied. Applies where the Mortgagee has taken possession under the terms of a mortgage contract. No time limit applies. Applies once a repossession order has been obtained by the Mortgagee (usually the bank or building society).

Class Q - Dwelling left empty by a bankrupt person

Must be unoccupied. The exemption applies whether a dwelling is furnished or not.

Class T - Class Annexe which may not be let separately from another property without a breach of planning control

Applies to an annexe sometimes known as a 'Granny Annexe' that cannot be let separately from the main house. These annexes are exempt whether the main dwelling is occupied or not. This ensures that family homes arranged in the form of a main home and an annexe do not incur two council tax bills.

Please contact us for further information or to make an application. 

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