Properties exempt from Council Tax
Some homes, either occupied or unoccupied, may be exempt from Council Tax.
If you think your property should be exempt from Council Tax, and the exemption does not show on your bill, please contact us.
To confirm the exemption you are claiming, an officer may need to inspect your property or we may need to ask for more information.
If your property is exempt, you will still receive a bill. This will show the exemption class as below so you'll know that you have nothing to pay.
Unoccupied properties
| Class | Exemption |
|---|---|
| B | Properties left empty owned by a charity and last occupied for charitable purposes |
| D | Properties left empty by someone detained in a prison or hospital |
| E | Properties left empty by someone receiving personal care in a home or hospital |
| F | Properties left empty following the death of the resident owner whilst probate is decided or up to six months after probate is granted (only applies when there is sole ownership or tenancy) |
| G | Properties left empty because their occupation is prohibited by law |
| H | Properties left empty waiting to be occupied by a Minister of Religion |
| I | Properties left empty by someone who has moved to receive personal care |
| J | Properties left empty by someone who has moved to provide personal care |
| K | Properties left empty but owned and last occupied by a student |
| L | Properties left empty where the mortgage company is in possession |
| Q | Properties left empty by a bankrupt person |
| R | Vacant domestic caravan pitch |
| T | Unoccupied annexes to occupied properties if letting them would be in breach of planning control |
Occupied properties
| Class | Exemption |
|---|---|
| M | Students' hall of residence |
| N | Properties occupied only by students |
| O | Armed forces accommodation |
| P | Visiting forces accommodation |
| S | Properties occupied only by persons under the age of 18 |
| U | Properties where all the occupants are severely mentally impaired (this exemption does not apply where the liability falls on non-resident owner) |
| V | Properties occupied by visiting diplomats |
| W | "Granny annexes" where the occupant is elderly or disabled |
What if my circumstances change?
If any of your circumstances change that could affect your exemption, you need to let us know immediately, otherwise financial penalties may apply if you claim discounts that you are no longer entitled to. See our report changes affecting your council tax page for more information.
- Email counciltax@durham.gov.uk
- Telephone 03000 26 4000
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