Some dwellings are exempt in the following circumstances (and therefore no Council Tax is payable).
- CLASS M - Student Halls of Residence
- CLASS N - Occupied only by full time students
- CLASS O - MOD property for UK armed service personnel
- CLASS P - Occupied by someone employed by an overseas armed force
- CLASS S - Occupied only by persons under age 18
- CLASS U - Occupied only by severely mentally impaired persons
- CLASS V - Residence of a person with diplomatic privilege of immunity
- CLASS W - Occupied annexe (that cannot be let separately from the main dwelling) lived in by relatives who are elderly or who are severely mentally impaired or who are disabled
Unoccupied properties:- (meaning no-one lives there)
- CLASS A - Unfurnished and requiring major repairs/structural alterations - maximum 12 months (thereafter 100% charge). Following approval of the full council on Monday 28 January 2013, from 1 April 2013 the person liable to pay council tax will be entitled to a 50% reduction for up to 12 months from the start date of the major repair works/structural alterations. After that a full council tax charge will be payable without any discount.
- CLASS B - Owned by a charity - for up to six months
- CLASS C - Empty and unfurnished - for up to six months (thereafter 100% charge). Following approval of the full council on Monday 28 January 2013, from 1 April 2013 the person liable to pay council tax will be entitled to a 100% reduction for up to 1 month from the start date the property first became unoccupied and substantially unfurnished. After that a full council tax charge will be payable without any discount.
- CLASS D - Empty due to person being in prison
- CLASS E - Empty due to person having gone to live in a care home
- CLASS F - Council Tax payer deceased (up to probate being granted then a further six months thereafter)
- CLASS G - Occupation prohibited by law
- CLASS H - Dwelling held for a minister of religion
- CLASS I - Person living elsewhere to receive care
- CLASS J - Person living elsewhere to provide personal care
- CLASS K - Dwelling left empty by a student studying elsewhere
- CLASS L - Mortgagees in possession
- CLASS Q - Empty dwelling where person responsible for council tax is a bankruptcy trustee
- CLASS R - Unoccupied caravan pitch or boat mooring
- CLASS T - Unoccupied annexe (that cannot be let separately from the main dwelling) to an occupied dwelling.
To apply for an exemption, click on exemption application then fill in the details and we will e-mail you a form to sign and return to us, along with any documentation required.