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Full Council Tax exemptions

Because of changes in Council Tax legislation the Class C (unoccupied and substantially unfurnished) exemption and the long-term empty and second home discounts were removed in 2013. The old Class C exemption will be replaced with a local discount, find details below.

Exemptions table

Some dwellings are exempt from the Council Tax. The following schedule indicates the circumstances relating to the various classes of exemption.

Exemption classDescription
B An unoccupied dwelling owned by a Charity, for up to six months.
D A dwelling left unoccupied by a person who is in prison (except for unpaid Council tax).
E A dwelling left unoccupied by a person who has moved to receive personal care, whether in a hospital, nursing home or residential care home.
F An unoccupied dwelling which forms part of the estate of a person who has died, for up to six months after the grant of probate or letters of administration. N.B. Where a property is owned jointly, the death of one joint owner does not give rise to this exemption.
G A dwelling whose occupation is forbidden by law, or which is kept unoccupied because of impending compulsory purchase.
H An unoccupied vicarage or similar dwelling, awaiting occupation by a Minister of Religion.
I A dwelling left unoccupied by a person who has moved to receive personal care elsewhere (other than Class E).
J A dwelling left unoccupied by a person who has moved to provide care to another person.
K An unoccupied dwelling where the owner is a student who last lived in the dwelling as his/her main home
L An unoccupied dwelling which has been taken into possession by mortgage lender.
M An unoccupied dwelling used by students as a Hall of Residence.
N A dwelling occupied entirely by students or by students as a term time accommodation.
O An occupied dwelling used as armed forces accommodation (barracks).
P An occupied dwelling used by a member of a visiting force as accommodation.
Q A dwelling where the liable person is a trustee in bankruptcy.
R A pitch or mooring which is not occupied by a caravan or boat.
S A dwelling occupied only by a person or persons aged under 18 years.
T An unoccupied annexe (on which a separate Council Tax Band has been placed) which cannot be let separately from the main dwelling without breaching planning conditions.
U A dwelling occupied only by a person who is severely mentally impaired who would otherwise be liable to pay the Council Tax. Dwellings where the landlord or care home owner is liable to pay the Council Tax are not exempt.
V An occupied dwelling which is used as the main residence of a Diplomat, who is not a British citizen.
W An occupied annexe (on which a separate Council Tax Band has been placed) which is used as a sole or main residence of a dependent relative of a person who is resident in the main dwelling.
Empty property discount A dwelling which has been unoccupied and unfurnished, for up to one month.
Uninhabitable property An unoccupied and unfurnished dwelling which needs major works to make itĀ  habitable or is under going major repair works to make it habitable or needsĀ  structural alterations. This discount can only be awarded for up to one year.

Discount start date

The discount start date for these classes must consider the date on which the dwelling first became unoccupied and unfurnished. The discount is awarded on the property not the council tax account.

If you would like to apply for a Council Tax Exemption, please contact Council Tax.

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