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Other exemptions

Class B - Empty property owned by a charity

Providing the property was last used for the furtherance of the objects of the charity and it is unoccupied for a period of less than six months.

Class D - Home left unoccupied by a prisoner

A property is exempt if the person who would normally pay the Council Tax is in prison and no one else lives there. If the period of detention is for non-payment of fines or Council Tax, the exemption will not apply

Class F - A property left unoccupied by a person who has died

An unoccupied property where the person liable to pay Council Tax has died, and the deceased estate is awaiting probate or letters of administration to be granted. The exemption continues for a maximum of six months after the grant of probate or letters of administration. The exemption will no longer apply if the property at any time becomes occupied or when it is transferred to a beneficiary.

Class G - Occupation forbidden by law

An unoccupied property is exempt where no one is allowed to live there because of a planning restriction or the law forbids it.

Class H - Unoccupied property waiting to be occupied by a minister of religion

A property is exempt if it is to be used by a minister of any religion

Class L - Repossessed property

A property will become exempt from the date the mortgage lender took possession of the property and will continue until either it is sold or possession is relinquished.

Class M - Student Halls of residence

Accommodation provided for full time students which is owned or managed by an educational establishment.

Class O - Property owned by the Ministry of Defence for UK armed forces

This kind of property is exempt regardless of whether it is occupied or not, as long as it is held for occupation by the armed forces.

Class P - Property occupied by visiting forces

If the person who would be liable to pay the Council Tax is a member, or dependant of a member, of a visiting armed force, the property is exempt.

Class Q - An unoccupied property left empty by a bankrupt

A property which is unoccupied, if the person who would be liable to pay the Council Tax is a trustee in bankruptcy.

Class R - A pitch or mooring not occupied by a caravan or boat

An exemption lasts for as long as the pitch or mooring remains empty

Class S - Property occupied by people under the age of 18

Property which is occupied entirely by people under the age of 18 is exempt from Council Tax.

Class V - Property occupied by a diplomat

A property occupied by at least one person who has diplomatic privileges and immunity. The occupier must not be a British Citizen and would otherwise normally be liable to pay Council Tax.

For further information or to apply for these exemptions:

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