Council Tax Exemptions

Some dwellings may be exempt from Council Tax, including properties which are empty or occupied only by students, by people under 18 years of age, or by people who have an enduring mental illness but are liable to pay Council Tax.

Exempt Dwellings

Class A - a dwelling which is unoccupied and unfurnished and requires or is undergoing structural alteration or major repair (exempt for up to 12 months). Class A application form (PDF)

Class B - an unoccupied dwelling which is owned by a charity and was last occupied for charitable purposes (exempt for up to six months).

Class C - a dwelling which is unoccupied and substantially unfurnished (exempt for up to six months). Class C application form (PDF)

Class D - an unoccupied dwelling which is owned by someone who has gone into prison. Class D application form (PDF)

Class E - a unoccupied dwelling which is owned by someone who has moved to receive personal care in a hospital or a home elsewhere. Class E application form (PDF)

Class F - an unoccupied dwelling where a deceased owner's estate is awaiting probate or letters of administration to be granted (and exempt for up to six months after granted date).

Class G - an unoccupied dwelling whose occupation is prohibited by law.

Class H - an unoccupied dwelling which is awaiting occupation by a Minister of religion.

Class I - an unoccupied dwelling which is owned by someone who has moved to receive personal care elsewhere but not in a hospital or a home.

Class J - an unoccupied dwelling which is owned by someone who has moved in order to provide personal care to another person.

Class K - an unoccupied dwelling which is owned by a student and was last occupied by that person or by other students.

Class L - an unoccupied dwelling which is subject to repossession by the Mortgagee.

Class M - a hall of residence occupied only by full time students.

Class N - a dwelling occupied only by full time students. Class N application form (PDF) 

Class P - accommodation for visiting forces.

Class Q - an unoccupied dwelling which is the responsibility of a trustee in bankruptcy.

Class R - a pitch or mooring which is not occupied by a caravan or boat.

Class S - a dwelling occupied only by people under 18 years of age.

Class T - an unoccupied dwelling which forms part of a single property including another dwelling (e.g. granny annex) and may not be let separately without breach of planning control.

Class U - a dwelling is exempt if it is occupied by one or more persons who have an enduring mental illness and does not lose the exemption if it is also occupied by, or owned by, one or more students. Class U application form (PDF)

Class V - a dwelling occupied by a diplomat.

Class W - a self contained part of a property, which is occupied by a dependent relative of the family in the other part.

Please note that an 'owner' for Council Tax purposes is a person who has a 'Material Interest' in a dwelling. A 'Material Interest' means a freehold interest, or a leasehold interest which was granted for a term of six months or more.

If you believe your property may qualify for an exemption please contact Carlisle City Council on 01228 817200