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Exemptions

1. Type of property and exemption time

In some cases, a property is exempt from Council Tax. This means you don’t have to pay anything for the time it qualifies for exemption.

Class The property is: Exemption Period
B Unoccupied - owned by a charity Exempt for up to six months
D Unoccupied - the person liable for Council Tax is in prison (except in cases of non-payment of fines or Council Tax) Until occupied
E Unoccupied - the person liable for Council Tax is now living permanently in a residential care home or nursing home. This must be confirmed in writing by the home. Until occupied
F/F1 Unoccupied following the death of the person liable for the Council Tax Exemption continues for up to six months after probate or letters of administration are granted, followed by a full charge
G Unoccupied - empty where occupation is prevented by law Until occupied and the order remains in force
H Unoccupied - held for a minister of religion Until occupied
I Unoccupied - the person liable for Council Tax is living elsewhere to receive care Until occupied and the personal circumstances of the owner / tenant do not change
J Unoccupied - the person liable for Council Tax is living elsewhere to provide care Until occupied and the personal circumstances of the owner / tenant do not change
K Unoccupied - the person liable for Council Tax is a student living elsewhere to study Until occupied and the owner remains a student
L Unoccupied - repossessed by a mortgage lender Until possession relinquished
M Occupied - Halls of Residence provided for the accommodation of students Until property situation changes
N Occupied entirely by full time students Will be exempt until the course ends or there is a change in the household situation
O Occupied - Property owned by the Secretary of State for Defence Until property situation changes
P Occupied by visiting service personnel who are not British citizens or normally resident in the UK Until property situation changes
Q Unoccupied - the trustee is in bankruptcy Until property situation changes
R Unoccupied - caravan pitch or boat mooring Until property situation changes
S Occupied - entirely by persons under 18 years of age Until occupier becomes 18 years old or there is a change in the household situation
T Unoccupied annexe - connected to a main property which is occupied by the liable person, and difficult to let separately Until property situation changes
U Occupied - by people who have a severe learning disability, mental illness or form of dementia who would otherwise have to pay council tax Until property situation changes
V Occupied - by at least one foreign diplomat or specified member of an international organisation Until property situation changes
W Annexe of a property occupied by a dependant relative of the person who is resident in the main property. (A relative is dependant if he / she is 65 or over, severally mentally impaired, or is substantially or permanently disabled) Until property situation changes