Some households do not have to pay council tax. Exemptions from council tax are divided into two types, empty properties and occupied homes.
Empty properties
| Class | Property description |
| B | Empty property owned by a charity. Time limit for exemption: 6 months |
| D | Property left empty by someone in prison (unless they are in prison for not paying a fine or council tax) |
| E | Property left empty by someone in a care home or hospital |
| F | Property left empty by someone who has died. Time limit for exemption: 6 months from the day you get probate (the legal right to deal with their property). |
| G |
Occupation of the property prohibited by law
|
| H |
Property where a minister of religion is going to live
|
| I | Property left empty by someone who is being looked after elsewhere |
| J | Property left empty by someone who is away caring for another person, such as an elderly relative |
| K | Property left empty by a student who is studying away from home |
| L | Property that has been repossessed |
| Q | Property left empty by someone who has been made bankrupt |
| R | Empty caravan pitch or houseboat mooring |
| T | Annexe - Restricted letting |
Occupied homes
| Class | Property description |
| M | Halls of residence occupied by students |
| N | Property occupied only by students |
| O | Homes for members of the armed forces, such as barracks and married quarters |
| P | Property occupied by members of overseas armed forces |
| S | Property occupied only by those under 18 years old |
| U | Property occupied by a severely mentally impaired person |
| V | Property occupied by a diplomat |
| W | Annexe occupied by a relative who is over 65 years old or who is disabled |
To apply for an exemption, please complete our online form.