Exempt Dwellings
Council Tax is not charged on some properties (known as exempt
properties). Exempt properties include properties lived in only by
students {Classes M and N} or where
all the people living in them are under
18 [Class S] or are all mentally
impaired [Class U] or that are owned/leased by a diplomat [Class V] or a member of visiting armed forces [Class P], and
empty properties which:
- need or are undergoing structural alteration or major repair [Class A] (exempt for up to six months after the work has been done, or 1 year after being classed as exempt)
- are owned by a charity [Class B] (exempt for up to 6 months)
- are unfurnished [Class C] (exempt for up to 6 months)
- are left empty by somebody who has been detained by law [Class D] or has moved to receive personal care in a hospital, or a home [Class E] or elsewhere [Class I]
- are waiting for probate or letters of administration to be granted [Class F] (and for up to 6 months after)
- are empty because the law says that they cannot be lived in [Classes G and T]
- are waiting to be lived in by a minister of religion [Class H]
- are left empty by someone who has moved to provide personal care to another person [Class J]
- are left empty by students [Class K]
- have been repossessed [Class L]
- are the responsibility of a bankrupt's trustee [Class Q]
- are empty caravan pitches or boat moorings [Class R]
- are granny annexes occupied by qualifying relatives of the people in the main home [Class W}
Forces barracks and married quarters are also exempt {Class O]. The people who live there will contribute to the cost of local services through a special arrangement.
If you think your property may be exempt please click on the relevant link to find out how to claim