Council tax - do I qualify for an exemption?
If you think you might qualify for a property exemption please contact Revenue Services.
Exemption Class Description
Class A - Property requiring or undergoing structural alteration or major repair work and is substantially unfurnished and unoccupied (may be exempt only if it has been in need of or undergoing such works for less than 12 months. After 12 months has expired, the standard 50% unoccupied and unfurnished charge will apply.
Class B - Property owned by a charity (exempt for up to 6 months) then 50% charge if still unoccupied.
Class C - Property unfurnished (exempt for up to 6 months) then 50% charge if still unoccupied.
Class D - Property left unoccupied by someone who is in prison.
Class E - Property left unoccupied by someone who has moved to receive care in a hospital or residential care home.
Class F - Property unoccupied and waiting for grant of probate or letters of administration, (exempt for up to 6 months after the grant of probate) then 50% charge if still unoccupied.
Class G - Property unoccupied because occupation is forbidden by law.
Class H - Property unoccupied and awaiting occupation by a Minister of Religion.
Class I - Property unoccupied, previous occupier has left to receive care, other than in hospital or at a residential care home
Class J - Property unoccupied, previous occupier has left to give personal care to another person.
Class K - Property left empty by students.
Class L - Property unoccupied because of repossession and the mortgagee is in possession.
Class M - Property is a hall of residence.
Class N - Property occupied only by students.
Class O - Property held as Armed Forces accommodation.
Class P - Property occupied by members and dependants of relevant visiting forces.
Class Q - Unoccupied property and is the responsibility of a bankrupt's trustee.
Class R - Unoccupied caravan pitch or mooring
Class S - Property occupied only people who are under 18 years of age
Class T -Property left empty which forms part of a single property which includes another dwelling and where there is a planning restriction with regard to their occupation
Class U - Property occupied only by those who are severely mentally impaired. This only applies where the occupier would be liable.
Class V - Property occupied by someone with diplomatic immunity providing that no one resident is a British citizen
Class W - Property is an annex or self contained part of a property which is occupied by a dependant relative of the family in the other part of the property.
If you have received an exemption and your circumstances have changed you must contact Revenue Services immediately.
These descriptions are interpretations of the legislation and not the full legal definitions.
If you need further information on any of the exemptions please contact Revenue Services.
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Subscribe to changes to this page here.Author: Reception Services. Last Updated: 3/10/2006.
