Council Tax Exemptions
Some properties are exempt from Council Tax, these include:
- Class B - Property left empty and owned by a charity
- Class D - Property left empty by someone who has gone into prison
- Class E - Property left empty due to the person going to live in a care home permanently
- Class F - Property left empty as the Council Tax payer is deceased
- Class G - Property left empty as occupation of the property is prohibited by law
- Class H - Property left empty and held for a Minister of religion
- Class I - Property left empty by person living elsewhere to receive care
- Class J - Property left empty by person living elsewhere to provide personal care
- Class K - Property left empty by student studying elsewhere
- Class L - Property left empty as the property was repossessed
- Class M - Student Halls of residence
- Class N - Dwelling only occupied by Students
- Class O - UK armed forces accommodation
- Class P - Visiting forces accommodation
- Class Q - Property left empty by a bankrupt person
- Class R - Consists of a pitch or mooring which is not occupied by a caravan or boat
- Class S - Properties occupied by persons under the age of 18
- Class T - Unoccupied Annexes (subject to meeting the qualifying criteria detailed on the website)
- Class U - Properties occupied solely by severely mentally impaired person(s)
- Class V - Diplomatic Residency
- Class W - Occupied Annexes