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Certain properties are exempt from council
tax.
These are:
Class A - a vacant and substantially
unfurnished property which needs or is having major repair work.
This is exempt for up to 12 months and after that a 10% discount is
given until the work is furnished.
Class B - a vacant property which is owned by a
charity. This can be furnished and is exempt for up to six
months.
Class C - an empty and pretty much unfurnished
property. This is exempt for up to six months and after that a 10%
discount is given until the property is furnished.
Class D - a property left empty while the
person who has to pay the council tax is in prison. This can be
furnished.
Class E - a property left vacant, which can be
furnished, because the person who would pay the council tax is a
permanent patient in a hospital or a care home.
Class F - a property left vacant, which can be
furnished, because the person who should pay the council tax died
and probate (or letters of administration) have not been granted.
This can be exempt for up to six months after probate or letters of
administration granted.
Class G - a property left vacant, which can be
furnished, because nobody is allowed to legally live there by.
Class H - a vacant property, which can be
furnished, where a minister of religion will be moving in, for
example a vicarage.
Class I - a property left vacant, which can be
furnished, because the person who should pay the council tax is
receiving care elsewhere (but not in a residential care home).
Class J - a property left vacant, which can be
furnished, because the person who should pay the council tax is
caring for someone elsewhere.
Class K - a property left vacant, which can be
furnished, because the person who should pay the council tax is a
student living elsewhere to study.
Class L - a property left vacant, which can be
furnished, because it was repossessed.
Class M - a hall of residence for students.
Class N - a property lived in only by
students.
Class O - a property owned by the Ministry of
Defence and lived in only by members of the armed forces.
Class P - a property lived in only by visiting
service personnel.
Class Q - a property, which can be furnished,
left vacant by a bankruptcy trustee.
Class R - an empty caravan pitch or a boat
mooring.
Class S - a property lived in only by under
18s.
Class T - a vacant part of another property
that may not be let separately because of planning restrictions,
for example a granny annex. This can be furnished.
Class U - a property lived in only by people
who are severely mentally impaired.
Class V - a property lived in by at least one
foreign diplomat or specified member of an international
organisation.
Class W - part of a property which is lived in
separately, for example a self-contained flat or house, by a
dependent, elderly or disabled relative of the family.
To apply for an exemption download and fill in our
Exemption form.
A regular review of all exemptions is carried out and if your
circumstances change you must contact us
immediately. |