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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

Unoccupied properties which can apply for Council Tax exemption
BProperties left empty owned by a charity and last occupied for charitable purposes
DProperties left empty by someone detained in a prison or hospital
EProperties left empty by someone receiving personal care in a home or hospital
FProperties 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)
GProperties left empty because their occupation is prohibited by law
HProperties left empty waiting to be occupied by a Minister of Religion
IProperties left empty by someone who has moved to receive personal care
JProperties left empty by someone who has moved to provide personal care
KProperties left empty but owned and last occupied by a student
LProperties left empty where the mortgage company is in possession
QProperties left empty by a bankrupt person
RVacant domestic caravan pitch
TUnoccupied annexes to occupied properties if letting them would be in breach of planning control

Occupied properties

Occupied properties which can apply for Council Tax exemption
Class Exemption
MStudents' hall of residence
NProperties occupied only by students
OArmed forces accommodation
PVisiting forces accommodation
SProperties occupied only by persons under the age of 18
UProperties where all the occupants are severely mentally impaired (this exemption does not apply where the liability falls on non-resident owner)
VProperties 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.

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