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 when they are occupied only by:
- student halls of residence (class M)
- students (class N)
- 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)
- 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)
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 E)
- the liable person has died and the executors are waiting for probate or letters of administration to be granted, this is valid for up to six months after probate has been granted (class F)
- occupation prohibited by law (class G)
- waiting for a minister of religion to move in (class H)
- the occupier moved to give or receive care (class I or J)
- left empty by students (class K)
- repossessed by mortgage lender (class L)
- the owner has declared bankruptcy (class Q)
- it is an unoccupied caravan pitch or mooring (class R)
- part of another dwelling and cannot be let separately, for example, annexes (class T)