Council tax - exemptions

Some properties are exempt from council tax. If, after reading the list below, you think your property may be exempt, you should contact Revenue and Benefit Services as soon as possible.

• Class A Empty properties having structural alterations or major repairs carried out. This exemption will apply for the first 12 months only
• Class B Empty properties which are owned and last used by a registered charity
• Class C Empty properties which are substantially unfurnished and were last lived in less than 6 months ago (exemption applies for 6 months only)
• Class D Empty properties which are lived in by people now in prison or otherwise legally detained
• Class E Empty properties which were lived in by people now permanently resident in a hospital or home (only applies to owner occupiers)
• Class F Empty properties where the only person who lived there is now deceased
• Class G Empty properties where the law prevents anyone living there
• Class H Empty properties held vacant for a Minister of Religion
• Class I Empty properties which were lived in by people who are now receiving personal care in a place other than a hospital or home
• Class J Empty properties which were lived in by people who are living elsewhere for the purpose of providing personal care
• Class K Empty properties which were lived in by students who also own the property
• Class L Empty properties which have been repossessed
• Class M Properties that are student halls of residence
• Class N Properties which are only lived in by students
• Class O Properties which are Ministry of Defence barracks and married quarters
• Class P Properties which are visiting forces accommodation
• Class Q Empty properties which have been left by someone who has become bankrupt
• Class R Empty caravan pitches or boat moorings
• Class S Properties only lived in by people under the age of 18
• Class T Empty parts of single properties which cannot be let separately (self contained granny annex)
• Class U Properties which are lived in only by people who are severely mentally impaired
• Class V Properties which are only lived in by foreign diplomats
• Class W Parts of properties which are only lived in by the elderly or disabled relatives of those living in the rest of the property (e.g. granny annexes)