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 |
Contact us about Council Tax
If you have a question about Council Tax you can contact us by any of the methods provided on this page.
Contact details
- Revenues and Benefits Services
- 01623 457400
-
Ashfield District Council
Council Offices
Urban Road
Kirkby in Ashfield
Nottinghamshire
NG17 8DA
Related links
Page last updated 02 October 2025
