Exempt Dwellings
Unoccupied Properties
Some dwellings are exempt from the Council Tax. If your property is exempt this will be shown on the bill together with the relevant code. The exemption categories are:
| CLASS | REASON |
|---|---|
| A | Empty properties, which have undergone structural alteration or major repair (exempt for a maximum of 12 months; thereafter 100% charge); |
| B | Empty properties owned by a charity (exempt for up to 6 months); |
| C | Empty and unfurnished, including newly built properties (exempt for up to 6 months; thereafter 100% charge); |
| D/E/I/J/K | Properties left empty by persons living elsewhere i.e. persons receiving or providing care, or student owned; |
| F | Properties left empty by deceased persons; |
| G | Properties where occupation is prohibited by law; |
| H | Empty clergy dwellings awaiting occupation by a minister of a religious denomination; |
| L | Properties which have been repossessed; |
| M/N | Halls of residence or properties occupied only by students; |
| O/P | Armed forces or Visiting Armed forces accommodation; |
| Q | Properties, which are the responsibility of a bankrupt's trustee; |
| R | An unoccupied caravan pitch or boat mooring; |
| S | Properties occupied only by persons under 18 years of age; |
| T | Empty dwellings, which form part of single property and cannot be let separately; |
| U | Properties occupied only by persons who are severely mentally impaired or properties shared by persons who are severely mentally impaired and one or more students; |
| V | Certain dwellings of diplomats or people who benefit from diplomatic immunity; |
| W | A self contained part of a property, which is the sole or main residence of a dependant relative of a person who lives in the other part. |
- If you feel that any of the above may apply to your household, please contact the Council Tax Section.
