Exemptions

Unoccupied properties

Unoccupied properties exemptions

Class B - Property left unoccupied by a charity

If you are a registered charity and the property you own is unoccupied, you may not have to pay council tax.

Class D - Property left unoccupied by someone in detention

If a person, who normally lives in the property as their main residence and was the only occupier, is absent from the property due to being held in detention, then a Class D exemption may be applicable.

Class E - Patients resident in hospital or care homes

A Class E exemption may apply if a person, who:

  • previously lived in the property as their main residence and
  • was the only occupier and
  • is absent from the property as they are now reside in hospital or a care home and
  • do not intend to return to the property.

Class F - Former occupier has died

An unoccupied property may be exempt if the person who was liable has died and the property has remained unoccupied since the date of death. It does not need to be unfurnished.

Class G - Occupation forbidden by law

If a property cannot be occupied because the law prevents it, a Class G exemption may apply.

Class H - Minister’s residence which is unoccupied

Unoccupied properties that are being held available for a minister of religion as a residence from which they will perform the duties of their office may be exempt from council tax.

Class I - Unoccupied as liable person receiving personal care elsewhere

If a property is unoccupied because the liable person has moved out to receive care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class I exemption may apply.

Class J - Property unoccupied as liable person has moved out to provide care

If a property is unoccupied because the liable person has moved to another residence to provide care for another person due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class J exemption may apply.

Class K - Unoccupied as qualifying student owner has moved out to study

An unoccupied property may be exempt if it is:

  • owned by a qualifying student and
  • that property was the main or sole residence of the owner, until it became unoccupied, and
  • nobody lived in the property prior to it becoming unoccupied, except for qualifying students.

Class L - Repossessed property, mortgagee in possession

If the property you own has been repossessed and you no longer live there you do not have to pay council tax.

Class Q - Trustee in bankruptcy

The council may grant exemption for council tax purposes, whether the property is furnished or not, so long as:

  • the property is unoccupied and
  • the person who would be liable for council tax is acting as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.

Class R - Unoccupied pitch or mooring

If you own a mooring for a boat or a pitch for a caravan and it is now vacant then you may be entitled to a reduction in your council tax, from the day the mooring or pitch became vacant.

Class T - Unoccupied annexes

An exemption may apply to a dwelling that is an unoccupied annexe to, or within the grounds of, the main dwelling. The annexe may not be let separately from the main property without contravening planning consent. Please check our outbuildings and the law page for more details.