Council Tax Discounts, Exemptions and Support

Class B - empty properties owned by charities 

The property will be exempt for up to six months, provided that when last in use it was occupied in furtherance of the charities purposes/objects.

Please ask for an 'Application for a Class B Exemption' form to apply for this discount. 

Class D - Properties left unoccupied by prisoners

If the owner/tenant of a property is detained in prison, or detained under the Mental Health act, and the property is unoccupied, a full exemption may apply.

Please provide a letter from the prison or hospital confirming the date of admission and expected release date.

Class E - Properties left unoccupied by patients in hospitals and care homes

An unoccupied property can be exempt if the owner/tenant is living in a care home or hospital.

Please provide a letter from the hospital or care home confirming the date of admission and expected release date, if applicable.

Class F - Properties left unoccupied when a person dies

The property will be exempt if an administrator or executor of the person's estate is responsible for the property and no-one else lives in the property.  It will be exempt if it remains unoccupied and for up to six months after probate has been granted.

Please provide a copy of the grant of probate or letters of administration.

Class G - Empty properties where occupation is prohibited by law

The property will be exempt  if a property cannot be occupied without breaching part 3 of the Town and Country Planning Act 1990, its occupation is otherwise prohibited by law or if it is kept unoccupied under powers of any act of parliament with a view to prohibiting its occupation or acquiring it.

Please provide a copy of the prohibition notice.

Class H - unoccupied property held for a minister of religion

The property will be exempt if it is next used by a minister of religion as a residence from which he or she will perform their duties of office.

Class I - Properties left empty by a person receiving personal care

A property where the owner or tenant has left it empty to move elsewhere (not a hospital or nursing/care home) in order to receive personal care. The person must be receiving care due to old age, disablement, illness, alcohol or drug dependence, or mental disorder.

Please provide a letter from the hospital or residential home confirming the date of admission and expected release date, if applicable.

Class J - Properties left unoccupied by a person providing care

A property where the owner or tenant has left it empty to live elsewhere to provide personal care. The person being cared for must need the care due to old age, disablement, illness, alcohol or drug dependence or mental disorder.

Class K - Properties left unoccupied by a student

A property owned by a student, and when it was last occupied was the sole or main residence of that student. The student must be a 'qualifying person', that is he or she must be the person liable for Council Tax. In some cases the 'qualifying person' may not have become a student until moving, in which case he or she must have become a student within six weeks of leaving the property.

Please provide a copy of the letter or certificate provided by the educational establishment to confirm course start and end date.

Class L - Properties where the mortgage lender is in possession

A property that has been re-possessed is unoccupied and remains in the hands of the mortgage lender can be exempt from Council Tax.

Please provide a letter from the lender to confirm date of re-possession.

Class M - Halls of residence

A property, which comprises halls of residence, provided predominately for accommodation by students and is owned or managed by an educational establishment that has the right to nominate most of the occupiers.

Class N - Properties solely occupied by full time students

A property solely occupied by full time students is exempt from Council Tax. To count as a full time student the course must last at least one year and involve at least 21 hours study a week.  The exemption ceases when one of the occupiers ceases to be a student.

Please provide a copy of the letter or certificate provided by the educational establishment to confirm course start and end date.

Class O - Armed forces accommodation

Living accommodation for UK armed forces which is owned by the Secretary of State for Defence is exempt whether occupied or not. Contributions in lieu of Council Tax are payable to billing authorities by the Ministry of Defence.

Please provide a letter from the MOD confirming CILOCT contributions.

Class P - Properties lived in by members and dependants of visiting forces

A property is exempt if the person who would be liable has a 'relevant association' with a visiting force from a country to which the Visiting Forces Act 1952 applied. A person is considered to have a relevant association with a visiting force if he or she is a member of that force, or a dependant of a member, provided that the dependent is not a British citizen or is not ordinarily resident in the UK.

Class Q - Properties left empty by a bankrupt

A property where the person who would be liable to the Council Tax in respect of an unoccupied dwelling is a trustee in bankruptcy.

Please provide a letter to confirm the name and address of the 'qualifying person' under the Bankruptcy Act 1914 or Insolvency Act 1986.

Class R - Empty caravan pitches or boat moorings

A pitch not occupied by a caravan or a mooring not occupied by a boat.

Please contact us on 01493 846244 to arrange a visit by an inspector.

Class S - Properties solely occupied by persons under 18

A property that is solely occupied by persons under 18 can be exempt. In these circumstances the owners name will appear on the bill.  The exemption ceases when one of the occupiers turns 18 and subsequently they will be the liable tax payer.

Please provide a copy of the tenancy and dates of birth of all occupiers.

Class T - Unoccupied annexe to an occupied dwelling

An unoccupied dwelling of the sort commonly referred to as granny annexes, but may also refer to other annexes. The property has to form part of premises which includes another dwelling and where the unoccupied property may not be let separately from the main dwelling without a breach of planning control within the meaning of Section 171A of the Town and Country Planning Act 1990.

Please provide a letter from Planning confirming the restriction on the property.  

Class U - property occupied solely by the severely mentally impaired

A property where all occupiers meet the criteria to be disregarded as severely mentally impaired. The condition must be confirmed by a doctor, we will ask for permission to write to the doctor for confirmation.  The mentally disabled person must qualify for one of these benefits: Incapacity benefit, ESA, Attendance Allowance, PIP, Severe Disablement Allowance, high or middle rate care component of DLA, disability element of WTC, Armed Forces independence payment.  

The exemption does not apply where Council Tax liability falls on a non-resident owner (for example a residential home where all occupiers are disregarded is not exempt as the owner is liable for the Council Tax).

Please complete the Severely Mentally Impaired form, for each resident, to apply.

Class V - Properties occupied by a person with diplomatic privilege or immunity

A dwelling where at least one resident has diplomatic or immunity privileges conferred upon them. This does not apply however, if there is another resident with a higher legal interest in the property.

Please provide a letter from the relevant embassy.

Class W - An annexe that is occupied by a dependent elderly relative.

A dwelling which forms part of a single property, including at least one other dwelling, which is occupied by a dependent relative of a person who is resident in that other dwelling.  A dependent relative is aged 65 or more, severely mentally impaired or substantially disabled.

Please apply in writing confirming the relevant details.