Council Tax property exemption classes
Part of:
Council Tax exemptions
Properties that are exempt from Council Tax fall into one or another of the following classes:
| Class | The property is | Exemption period |
|---|---|---|
| B | Unoccupied - owned by a charity | Exempt for up to six months |
| D | Unoccupied - the person liable for Council Tax is in prison (except in cases of non-payment of fines or local taxes) | Until occupied |
| E | Unoccupied - the person liable for Council Tax is now living permanently in a residential care home or nursing home | Until occupied |
| F | Unoccupied following the death of the person liable for the Council Tax | Exemption continues for up to six months after probate or letters of administration are granted, followed by a full charge |
| G | Unoccupied - empty where occupation is prevented by law | Until occupied |
| H | Unoccupied - held for a minister of religion | Until occupied |
| I | Unoccupied - the person liable for Council Tax is living elsewhere to receive care | Until occupied |
| J | Unoccupied - the person liable for Council Tax is living elsewhere to provide care | Until occupied |
| K | Unoccupied - the person liable for Council Tax is a student living elsewhere to study | Until occupied |
| L | Unoccupied - repossessed by a mortgage lender | Until possession relinquished |
| Q | Unoccupied - the trustee is in bankruptcy | Until property situation changes |
| R | Unoccupied - caravan pitch or boat mooring | Until property situation changes |
| T | Unoccupied annexe | Until property situation changes |
| M | Occupied - student hall of residence | Until property situation changes |
| N | Occupied by full-time students only | Until property situation changes |
| O | Occupied by UK armed forces | Until property situation changes |
| P | Occupied by visiting service personnel | Until property situation changes |
| S | Occupied by people aged under 18 | Until property situation changes |
| U | Occupied by people who have a severe learning disability, mental illness or form of dementia who would otherwise have to pay Council Tax | Until property situation changes |
| V | Occupied by at least one foreign diplomat or specified member of an international organisation | Until property situation changes |
| W | Occupied annexe. A 'granny flat' lived in by a dependent relative of a person who lives in the main home | Until property situation changes |