A number of classes of dwelling are exempt from Council Tax. Some of these classes are for a defined period of time, whereas others are unlimited. Cases granted an exemption receive a 100% discount and as such no charge is payable for the period of the exemption.
All exemptions only apply whilst qualifying conditions are met.
The exempt classes are shown below.
A - Unoccupied Undergoing Major Repair / Structural Alteration (max 12 months)
B - Unoccupied Owned By Charities
C - Unoccupied New / Vacant (Unfurnished)(max 6 Months)
D - Dwelling Left Empty by Person Detained Elsewhere
E - Dwelling Left Empty by Person Living in Hospital / Care Home
F - Unoccupied Deceased (6 Months / No Limit)
G - Occupation Prohibited by Law
H - Unoccupied Dwelling held for Minister of Religion
I - Dwelling Left Empty by Person Needing Personal Care
J - Dwelling Left Empty by Person Providing Personal Care
K - Unoccupied Dwelling left by a Student
L - Unoccupied Dwelling Mortgage in Possession
M - Halls of Residence
N - Dwellings Occupied only By Students
O - Armed Forces Accommodation
P - Members / Dependants of Visiting Forces
Q - Dwelling Left Empty by a Bankrupt
R - Unoccupied Caravan Pitches / Moorings for Boats Dwellings Occupied only by Under 18’s
T - Unoccupied Annexe to an Occupied Dwelling
U - Dwellings Occupied only by Severely Mentally Impaired
V - Dwellings, which are Main Residence of Diplomat
W - Occupied Annexe
For further information, please download the Council Tax Exemptions document (
PDF Help, size 23kb).