Council Tax Exemptions
Some properties are exempt from Council Tax.
Some of the exemptions have a limit on how long they can be awarded for. After the time limit expires, Council Tax becomes due at 50% of the full charge until the residents move in.
These are national rules and we cannot charge a different amount.
M | As a Halls of Residence |
N | Only by full-time Students or School/College Leavers |
O | Because it is Ministry of Defence accommodation |
P | By a member of visiting armed force |
S | Only by persons under 18 years old |
U | Only by severely mentally impaired persons |
V | By a diplomat |
W | By a dependent relative in an annexe who is over 65 years old or is |
Remember to tell us if the names of the residents change even if you still think an exemption is due.
Unoccupied Property Exemptions
A | Recently built or uninhabitable (requires major repairs/structural alterations). 12 months time limit. |
B | Empty and owned by a charity. 6 months time limit |
C | Empty and unfurnished. 6 months time limit from when first left empty |
D | Left unoccupied as person in detention (prison) |
E | Left unoccupied as person living permanently in care home or hospital |
F | Left unoccupied as person died. 6 months limit from grant of probate/letter of administration |
G | Unoccupied as prohibited by law |
H | Unoccupied pending Minister of Religion moving in |
I | Left unoccupied as person living permanently elsewhere to receive care |
J | Left unoccupied as person living permanently elsewhere to provide care |
K | Left unoccupied by student, as studying elsewhere |
L | Unoccupied as repossessed (mortgagee is in possession) |
R | Unoccupied caravan pitch or houseboat mooring |
T | Unoccupied annexe, which cannot be let separately from main home without breach of Planning legislation |
How do I apply for an exemption?
To apply for an exemption, you need to decide which exemption class your property is in and contact us on the details below or complete the form at the top, right-hand side of this page.
We will need to see Student Certificates for all residents if you are applying for Class N.
We normally check each year that you are still entitled to the exemption. Please do not wait for this review to advise us of changes.
Keeping us informed
Remember to tell us when circumstances change.
