Council Tax
COUNCIL TAX

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Council Tax Exemptions

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Council Tax Exemptions

Exemptions Table

Some dwellings in England, Scotland and Wales can be exempt from the owner or occupier paying Council Tax. The following Council Tax exemptions schedule shows the classes of exemption and a description defining each exemption type. In some cases a particular timescale is given to an exemption and this is indicated in each description.

Council Tax Exemption class Council Tax Exemption Description
A An unoccupied  and unfurnished new dwelling, or a dwelling which has recently been subject to renovation including structural alterations, for up to six months after completion of the building work. Exemption timescale is for one year only.
B An unoccupied dwelling which is owned by a Charity, Exemption timescale is for six months only.
C A dwelling which has been unoccupied and unfurnished. Exemption timescale if for up to six months only.
D A dwelling left unoccupied by someone who is in prison unless the detention is for unpaid council tax
E A dwelling left unoccupied by a person who has moved to receive personal care which includes a care home or hospital
F An unoccupied dwelling owned by someone who is now deceased. Exemption timescale is six months after the grant of probate or letters of administration.
G A dwelling whose occupation is unlawful, or which is kept unoccupied because of impending compulsory purchase.
H An unoccupied dwelling, which is to be occupied by a Minister of Religion.
I A dwelling left unoccupied by someone to receive personal care
J A dwelling left unoccupied by someone who has moved out to provide personal care to another person.
K An unoccupied dwelling owned by a student who used the dwelling as their main home
L An unoccupied dwelling which has been taken into possession by mortgage lender.
M An unoccupied dwelling which is used by students as a main hall of residence.
N A dwelling occupied only by students or by students as term time accommodation.
O A dwelling occupied by armed forces
P A dwelling occupied  by a visiting force
Q A dwelling in which the liable person is a trustee in bankruptcy.
R Any mooring or pitch which is empty unless occupied by a boat or caravan.
S A dwelling occupied only by someone who is aged 18 years or under
T A dwelling which is part of another dwelling that cannot be let separately because it breaches planning conditions.
U A dwelling occupied by someone who is severely mentally impaired who would otherwise be liable to pay the Council Tax. If any council tax is liable for the dwelling from a landlord or care home the landlord or care home are not exempt.
V A dwelling occupied by a foreign Diplomat who is not a British citizen
W A dwelling which is part of another dwelling which has been given a separate council tax band, and is occupied by a dependent relative of a person who is resident in the main dwelling.

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