Exemptions

Some properties are exempt from council tax. This page lists the types of  property that are exempt.   To apply for an exemption please contact us.

Class

Description

B Unoccupied property owned by a registered charity
D

Empty as liable person being in prison or detained in hospital

E Empty property previously occupied by a person now residing in a care home, hospital or hostel
F Liable person deceased
G Occupation prohibited by law
H Held for Minister of religion
I Person living elsewhere to receive personal care
J Person living elsewhere to provide personal care
K Left empty by a student
L Mortgagee in possession
M Students’ halls of residence
N Occupied only by students or students and their non-British spouses or dependants
O UK armed forces accommodation
P Visiting forces accommodation
Q Liable person is a trustee in bankruptcy
R Unoccupied caravan pitch or boat mooring
S Occupied by under 18 year olds only
T Unoccupied annexe
U Occupied by severely mentally impaired persons only
V Property which is the main residence of a person with diplomatic privilege or immunity
W Annexe occupied by dependant relative

The exemptions shown below have previously applied but the Government by passing the Local Government Finance Act 2012 abolished these exemptions with effect from 31 March 2013 and replaced them with a local discount set by each Local Authority.  For further information relating to these changes please see the Discounts and Exemptions page.

For further information or to make an application for any of the above exemptions please contact the council tax section on 01992 785504.

Class

Description

A An uninhabitable property requiring or undergoing major repairs or structural alterations (Exemption expired 31 March 2013)
C Unoccupied and unfurnished for up to six months (Exemption expired 31 March 2013)