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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 a severe mental impairment but are liable to pay Council Tax.

If an application form is not available for the class of exemption you require, please contact us by email [email protected] or telephone 01228 817200.

Unoccupied Dwellings

Class Description of exemption Limit
B An unoccupied dwelling which is owned by a charity and was last occupied for charitable purposes 6 Months
D An unoccupied dwelling which is owned by someone who has gone into prison  
E An unoccupied dwelling which is owned by someone who has moved to receive personal care in a hospital or a home elsewhere  
F An unoccupied dwelling where a deceased owner's estate is awaiting probate or letters of administration to be granted Up to 6 months after granted date
G An unoccupied dwelling whose occupation is prohibited by law.  
H An unoccupied dwelling which is awaiting occupation by a Minister of religion.  
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.  
J An unoccupied dwelling which is owned by someone who has moved in order to provide personal care to another person.  
K An unoccupied dwelling which is owned by a student and was last occupied by that person or by other students.  
L An unoccupied dwelling which is subject to repossession by the Mortgagee.  
Q An unoccupied dwelling which is the responsibility of a trustee in bankruptcy.  
R A pitch or mooring which is not occupied by a caravan or boat.  
T An unoccupied dwelling which forms part of a single property including another dwelling (for example, a granny annex) and may not be let separately without breach of planning control.  

Occupied Dwellings

Class Description of exemption
M A hall of residence occupied only by full time students.
N A dwelling occupied only by full time students.
P Accommodation for visiting forces.
S A dwelling occupied only by people under 18 years of age.
U A dwelling is exempt if it is occupied by one or more persons who have a severe mental impairment and does not lose the exemption if it is also occupied by, or owned by, one or more students.
V A dwelling occupied by a diplomat.
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.

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