Council Tax exemptions
Exempt properties
Council Tax is not payable on some properties. There are different types or classes of exemption.
No reduction applies to second homes, which is furnished property not occupied by anyone as their sole or main home. This means that a full charge is payable in respect of second homes.
Exemption classes
Classes
Definition
Classes:
B
Definition:
Unoccupied property owned and last used by a charity (exempt for up to six months)
Classes:
D
Definition:
Unoccupied property which was the home of someone who has gone into prison (except for not paying council tax or a fine)
Classes:
E
Definition:
Property left unoccupied by someone who has moved permanently to receive care in a hospital or a residential home
Classes:
F
Definition:
Unoccupied property waiting for probate or letters of administration to be granted. This exemption applies from the date a property becomes unoccupied on the sole occupier having passed away, up until the grant of probate and applies for up to six months, provided the property remains unoccupied
Classes:
G
Definition:
Property which is unoccupied because its occupation is forbidden by law
Classes:
H
Definition:
Property which is unoccupied and waiting to be occupied by a minister of religion
Classes:
I
Definition:
Property left unoccupied by someone who has moved into another residence (not a residential home or hospital) to receive personal care
Classes:
J
Definition:
Property left unoccupied by someone who has moved elsewhere in order to provide personal care to another person
Classes:
K
Definition:
Unoccupied property where the person liable is a student who last lived in the dwelling as their main home and became a full-time student within six weeks of leaving the property. The exemption ends when the person ceases to be a student
Classes:
L
Definition:
Unoccupied property which has been repossessed by the loan provider (mortgagee)
Classes:
M
Definition:
Student halls of residence
Classes:
N
Definition:
Property occupied only by students
Classes:
O
Definition:
UK armed forces accommodation owned by the Secretary of State for Defence
Classes:
P
Definition:
Property occupied by visiting forces
Classes:
Q
Definition:
Unoccupied property where the person liable is a bankrupt's trustee
Classes:
R
Definition:
A pitch or a mooring which is not occupied by a caravan or a boat
Classes:
S
Definition:
Property occupied only by persons aged under 18
Classes:
T
Definition:
Unoccupied property forming part of another premises, which cannot be rented out separately, without planning permission
Classes:
U
Definition:
Properties occupied by the mentally impaired or shared by the mentally impaired and students. (Note this exemption does not apply where liability falls on a non-resident owner)
Classes:
V
Definition:
Property which is a foreign diplomat’s residence
Classes:
W
Definition:
An annex occupied by a dependent relative (aged 65 or over, severely mentally impaired or disabled)
If you think your property may be exempt, visit the Town Hall, call 01293 438616 or email the Council Tax team.
A brief inspection may be necessary before any exemption can be considered.