Discounts and exemptions
Properties exempt from Council Tax
Find out which properties are exempt from Council Tax.
Some properties are exempt from Council Tax. If the period of exemption ends, you’ll need to pay Council Tax.
Who is eligible for Council Tax exemption
Some properties are exempt from Council Tax, including properties occupied only by
- full-time students or school leavers (class M)
- people aged under 18 years (class S)
- people who are severely mentally impaired (class U)
- foreign diplomats (class V)
- elderly or disabled relatives who occupy a separate annexe (class W)
- UK armed forces (whether the property is occupied or not) (class O)
- visiting armed forces who are liable to pay the Council Tax (class P)
Some empty properties may also be exempt if:
- owned by a registered charity (class B)
- the liable person is in prison or detained in hospital (class D)
- the person who lived there now resides in a hospital, care home or hostel (class I)
- the occupier moved to give or receive care (class E)
- someone has died and is waiting for probate or letters of administration to be granted, this is valid for up to six months after probate (class F)
- left empty by students (class K)
- waiting for a minister of religion to move in (class H)
- repossessed by mortgage lender (class L)
- the owner has declared bankruptcy (class Q)
- part of another dwelling and cannot be let separately, for example, annexes (class T)
- it is an unoccupied caravan pitch or mooring (class R)
If your property is empty for two years or more, you will need to pay the empty homes surcharge.