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Exempt properties

Some properties are exempt and there will be no Council Tax to pay. Your Council Tax demand will show if your property is exempt and a code indicating why. 

You must tell us about any changes which may affect the exemption. If you do not you may be fined. 

Council Tax exemption codes

Code Property details
B Properties owned by charities which have been empty less than 6 months
D Properties left empty by someone going to prison
E Properties left empty by someone going to live in a hospital, care home or nursing homes
F Properties left empty after someone has died and probate or letters of administration have not been granted. The exemption lasts until probate is granted and for 6 months after this. This exemption will apply whilst the estate of the deceased person remains liable for Council Tax
G Empty properties which the law says cannot be occupied
H Empty properties waiting to be used by a Minister of Religion
I Properties left empty by someone who moved to receive care, other than to a hospital, care home or nursing home. For example, a disabled person moving to live with a caring relative
J Properties left empty by someone who moved to care for another person
K Empty properties owned and last used by a student
L Empty properties repossessed because of non payment of a mortgage
M Student Halls of Residence
N Properties in which only students live
O Properties used by the Armed Forces
P Properties for which a member of a visiting force is liable
Q Properties for which a trustee of a bankrupt person is liable
R A caravan pitch or boat mooring that is not used
S Properties where only people under 18 live
T Empty properties which are part of a bigger building and cannot be let separately because of planning rules
U Properties where only people who are severely mentally impaired live
V Occupied by persons entitled to diplomatic privileges
W An annexe or similar self contained part of a property occupied by an elderly or disabled relative of the residents living in the rest of the property