Exempt properties

Depending on circumstances, some homes are exempt from council tax.  This can be homes that are either occupied or unoccupied. Whilst the property is classed as exempt there will be no council tax bill to pay.

Which homes will be exempt from council tax?

The classes of exempt homes and the exempt periods are shown below.

Class B

A home which is unoccupied and owned by a charity will be exempt for 6 months from the day it was last occupied.

Class D

A home which is unoccupied and owned or leased by a person in prison will be exempt for as long as that person remains unable to occupy the home.

Class E
A home which is unoccupied because the liable person is resident in a hospital or care home will be exempt for as long as that person remains unable to occupy the home.

Class F
A home which is unoccupied, where the liable person is a personal representative of a deceased person will be exempt for the period before Grant of Probate and for 6 months, where appropriate,  after probate or letter of administration. The property has to have been unoccupied since the date of death.

Class G
A home which is unoccupied and prohibited by law from being occupied will be exempt for as long as the home is legally prohibited from being occupied.

Class H
A home which is unoccupied and held for occupation by a Minister of Religion will be exempt whilst remaining unoccupied.

Class I
A home which is unoccupied, where the liable person resides elsewhere to receive personal care will be exempt whilst remaining unoccupied.

Class J
A home which is unoccupied, where the liable person resides elsewhere to provide personal care will be exempt whilst remaining unoccupied.

Class K
A home which is unoccupied, where the liable person is a student and the home was previously owned/occupied by students will be exempt whilst remaining unoccupied.

Class L
A home which is unoccupied, having been repossessed by a mortgagee will be exempt as long as the mortgagee retains possession of the home.

Class M
A home which is a hall of residence will be exempt.

Class N
A home which is occupied only by students (and their non-British spouses or dependents) will be exempt for as long as occupied by students. Includes vacations if the liable person is a student who resides there during term-time.

Class O
A home which is owned by the Secretary of State for Defence and used as UK Armed Forces accommodation will be exempt.

Class P
A home which is occupied by or owned/leased by a member of a visiting force will be exempt.

Class Q
A home which is unoccupied and in the hands of a trustee in bankruptcy will be exempt.

Class R
A home which is an unoccupied residential caravan pitch or residential boat mooring will be exempt.

Class S
A home which is occupied only by persons aged under 18 will be exempt.

Class T
A home which is an unoccupied annexe to a main home will be exempt as long as it may not be let separately from the main home without breaching planning control legislation.

Class U
A home which is occupied only by severely mentally impaired persons will be exempt.

Class V
A home which is occupied by a foreign diplomat will be exempt.

Class W
A home which is a granny annexe occupied by a dependent relative will be exempt.


If you think that your home should be exempt, or that it is in the wrong class, please complete the form giving your reasons.