Exemptions from Council Tax

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Last revised: 22 May 2008

In certain circumstances the owner of a property may be entitled to an exemption because their property is unoccupied. However, there are cases when an exemption can be granted to properties that are occupied. The classes of exemptions are listed below.

If you wish to apply for any of the exemptions mentioned below please contact the Council on 01380 724911

Class A - A property which is undergoing or requiring structural repairs or construction. After 12 months has elapsed a 90% charge becomes due. Please note that this exemption applies to the PROPERTY and not the OWNER. This means that if a new owner takes over a property and wants to claim this exemption but the previous owner had already claimed part of that exemption up to the point of sale - the new owner will only be entitled to the remaining term of the exemption.

Class B - A property, which is owned by a charitable body and was last occupied in furtherance of the objects of the charity. Exempt for 6 months after becoming empty.

Class C - A property which has been unoccupied and unfurnished (maximum of 6 months) or a property which has previously fallen into Class A where less than 6 months has elapsed since the date the works completed. After 6 months has elapsed a 90% charge becomes due. Please note that this exemption applies to the PROPERTY and not the OWNER. This means that if a new owner takes over a property and wants to claim this exemption but the previous owner had already claimed part of that exemption up to the point of sale - the new owner will only be entitled to the remaining term of the exemption.   For a new excemption period to be granted the property must have been occupied for at least 6 weeks.

Class D - A property that is unoccupied because the owner (who was previously the occupier) is now being detained elsewhere (i.e. prison, mental care home).

Class E - A property which is unoccupied because the owner (who was previously the occupier) is now resident as a patient in either hospital or a nursing/care home and will NOT return home.

Class F - A property which is unoccupied because the owner has died. The exemption is open-ended until Probate is granted. The Executors or Personal Representatives will then be allowed a further 6 months from the date of Probate, providing the property is not occupied or ownership changed in the interim, after that time, a 90% charge will be payable

Class G - A property which is unoccupied because the law prohibits occupation i.e. due to a closing order.

Class H - A property which is unoccupied and held for occupation by a Minister of Religion.

Class I - A property which is unoccupied because the owner is receiving care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.

Class J - A property that is unoccupied because the owner is providing care elsewhere for the reason given in Class I.

Class K - A property which is unoccupied because the owner is a student but lives away from home whilst studying.

Class L - A property which is unoccupied because the owner is a mortgagee in possession.

Class M - A Hall of Residence provided predominantly for students which is owned or managed by an educational establishment.

Class N - A property which is solely occupied by students.

Class O - Armed Forces Barracks, messes and married quarters. Contributions for these properties are paid by the MOD.

Class P - Property occupied by visiting forces

Class Q - Property left empty where the owner is bankrupt

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

Class S - Property is occupied solely by under 18’s

Class T - Unoccupied annexes which have a restriction on lettings

Class U - A property that is occupied solely by severely mentally impaired people, who would normally be liable (i.e. not homes).

Class V - A property which is occupied by people with diplomatic privileges.

Class W - Annexes occupied by dependant relative(s).