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Council Tax Exemptions

Some properties will be exempt and there will be no tax to pay.

Your Council Tax demand will show if the property is exempt and a code will be shown to indicate why.

The codes and brief details of the types of exemption are listed below:

Class Description
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 theestate 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, carehome 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

If you are getting an exemption

You must tell the council about any changes which may affect the exemption.

For example, if you move into a property which was empty you must tell the Council.

If you do not tell the Council you could be fined £70.

If you want to apply for an exemption please contact the Revenues services