Council Tax - Exemption Form In certain circumstances you may be able to claim an exemption from paying Council Tax. There are quite a number of exemptions available. In some circumstances the property does not have to be empty / unoccupied in order to claim the exemption. 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 either full charge or a relevant percentage depending on the circumstances of the property and its occupants / owner. To apply for an exemption, you need to decide which class you or your property is in. These classes are listed on the form but please have a look on the Council Tax web pages under "Exemptions" before completing the form.