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See our page on applying for Council Tax discounts or exemptions.
The current legislation allows for an exemption to be applied where certain criteria are met.
The exemptions that could be granted are:
Class | Description | Criteria |
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B | Premises owned by a charity that have been unoccupied less than six months |
Any premises which are:
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D | Premises that have been left unoccupied by persons being detained | Any premises which are:
A person in detention are those who are detained in prison, hospital or elsewhere by order of a Court except those that are service sentences for non-payment of Council Tax or fines. Those that are held under the Immigration Act 1971, Mental Health Act 1983, Mental Health(Scotland) Act 1984, Army Act 1955, Air Force Act 1955 or the Naval Discipline Act 1957 |
E | Premises left unoccupied by persons who are in Hospital, Nursing Home or in a Residential Care Home | Any premises which are:
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F | Premises left unoccupied following the death of the Council Tax Payer |
Any premises which are:
The exemption does not apply where the property is jointly owned by the deceased. The exemption will last up till six months after Grant of Probate or Letters of Administration are issued |
G | Premises where law prohibits occupation | Any premises which are:
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H | Premises which are unoccupied by being kept for a Minister of Religion |
Any premises which are:
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I | Premises left unoccupied by persons who reside elsewhere and are receiving care |
Any premises which are:
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J | Premises left unoccupied by persons who reside elsewhere and are providing care |
Any premises which:
This does not include people who only spend short periods of time away. The person providing care must have continuously been a carer since vacating the premises |
K | Premises left unoccupied by students who are residing elsewhere to study |
Any premises which are:
This exemption also applies to those that are living elsewhere and were not a student at the date of vacation but became a student within 6 weeks of that date. |
L | Repossessed premises | Any premises which are:
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M | Hall of Residence |
Any premise which are:
The educational establishment or body must supply written details of the Halls of Residence to the council. |
N | Premises occupied solely by students | Any premises, which are occupied entirely by one or more students as their permanent home or as their term time accommodation. See further information on who is classed as a student. If premises are only occupied during term time they will continue to be exempt during vacation periods as long as one or more of the students own the premises (freehold, leasehold or have a licence to occupy the whole or any part of the premises and have previously been used or are intended for use as term time accommodation. |
O | Barracks messes and married quarters provided by the Ministry of Defence | Any property, which is:
In the case of MoD property, the Ministry will correspond direct with the council and make contributions in respect of Council Tax (Contribution in Lieu) |
P | Premises occupied by members of Visiting Armed Forces |
Occupied by a member of a Visiting Armed Force (who would otherwise be liable to pay the Council Tax) |
Q | Premises which are in the hands of a Trustee in Bankruptcy |
Any premises which are:
This exemption only applies to premises where a Trustee in bankruptcy has been appointed to deal with an estate of which the premises form a part |
R | Pitches or moorings where the caravan or houseboat has been removed | Unoccupied pitches or moorings where the caravan or houseboat has been removed |
S | Premises occupied solely by persons under 18 years |
Any premises which are solely occupied by a person or persons who are under the age of 18. The council will require that a request is made in writing with details of the occupants of the premises and proof of their Date of Birth. |
T | Unoccupied annexes subject to planning restriction |
Any premises that are:
The exemptions apply to annexes which although separately liable for Council Tax are unable to be let or sold separately due to restrictions placed on the premises by S171A of the Town and Country Planning Act 1990 The exemption does not apply where there is no restriction on the letting of the property. The council will require a claim in writing to be submitted together with details of the property and restrictions placed on it. |
U | Premises occupied solely by person(s) who are Severely Mentally Impaired |
The person has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent and the person obtains a certificate duly signed to the effect by a registered medical practitioner and The person must be entitled to one of the following benefits or would have been entitled to one of them had they not reached pensionable age:
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V | Premises occupied by Diplomats |
A dwelling in respect of which at least one person who would be liable to pay Council Tax but for this provision satisfies the conditions set out below
The person must also satisfy the condition that there is no other dwelling in the UK which is the main residence of that person (or of their spouse) or is the main residence within the UK of that person (or their spouse). |
W | Annexes which are occupied solely by dependant relatives |
For the purposes of Class W, a dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependant relative of a person who is a resident in that other dwelling or as the case may be one of those other dwellings. For the purpose of Class W a dependant relative is:
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