Council Tax exemptions

Sometimes you may not have to pay Council Tax on a property. Most exemptions only apply when no one lives in a property, but sometimes occupied properties are exempt. Where an exemption has been granted it will be shown on your bill.

Exemptions available for unoccupied properties

B – property owned by a charity that is unoccupied for less than 6 months

D – property left unoccupied by someone who has gone to prison

E – property left unoccupied by someone who has moved permanently into a hospital or care home

F – a property left unoccupied because the former owner has died. The exemption lasts for up to six months after probate has been granted and providing that the property has not been passed to beneficiaries, sold or re-let before that time

G – property which is empty because occupation is forbidden by law

H – an unoccupied property waiting to be occupied by a minister of religion

I – property unoccupied by someone who lives elsewhere to receive personal care

J – property left unoccupied by someone who has moved out to care for another person

K – property left unoccupied by a student and was last occupied by that student

L – repossessed property

Q – property left unoccupied by a bankrupt individual

R – a vacant caravan pitch or boat mooring

T – unoccupied property forming part of another property (annex) which cannot be let separately

Exemption available for occupied properties

M – students halls of residence

N – property only occupied by students

O – property used by the armed forces

P – property occupied by visiting forces

S – property occupied only by people under 18 years of age

U – property occupied only by people who are severely mentally impaired

V – property occupied by diplomats or members of certain international organisations

W – self contained annexes occupied by elderly or disabled relatives

A 50% discount may be granted for annexes used by the owner or tenant of the main building or occupied by a member of his or her family.

If you think you are eligible for an exemption please download and complete the appropriate form:

Council Tax exemption form

For advice or information on the other exemptions listed please call 0118 937 3727.