East Devon District Council

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Guide Council Tax discounts and exemptions

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6. Exemptions

What are exemption classes?

Please note "unoccupied" means no one lives here.

B - Unoccupied property owned by a charity (up to six months) and when last used was used in connection with the charity's objectives

D - Unoccupied property where the liable person is detained either in prison or under section

E - Unoccupied property where the liable person is now permanently residing in a nursing home, care home or hospital to receive care and/or treatment (has to be their main residence)

F - Unoccupied property that forms part of the estate of a deceased person and either probate or letters of administration have not been obtained, or if they have been obtained, a period of six months has not elapsed since they were

G - Unoccupied property where its occupation is forbidden by an Act of Parliament or by a condition imposed by any planning permission granted 

H - Unoccupied property which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of their office

I - Unoccupied property because the person liable to pay the Council Tax has had to move out to live with someone else to receive personal care (not in a hospital or residential care home)

J - Unoccupied property because the person liable to pay the Council Tax has had to move out to provide care to another person

K - Unoccupied property because the person liable to pay the Council Tax has had to move out to another property to undertake a full time course of education

L - Unoccupied property because the property has been repossessed by the mortgage company

M - Halls of residence provided predominantly for students

N - Property occupied solely by full time students. Please tell us when you complete your studies

O - Property provided as armed forces accommodation

P - Property is occupied and the person who is liable to pay Council Tax is a member of visiting armed forces.

Q - Unoccupied property where the person who is liable to pay Council Tax is a trustee in bankruptcy

R - Unoccupied caravan pitch or mooring

S - Property occupied solely by people under the age of 18

T - Unoccupied property where there is a restriction within the planning permission for the property that prevents it being let

U - Property occupied either solely by people suffering from severe mental impairment or with full time students. Please tell us if you are moved onto or are refused Personal Independence Payments (PIP)

V - The property is occupied, and the person who is liable to pay Council Tax is a visiting diplomat

W - Property occupied by a dependant relative who is over 65 or permanently disabled and living in a separately banded unit within a single property (such as self-contained annexe)

Conditions apply to these exemptions.

How to apply

Please either

By law you must tell within 21 days of any change that may affect your entitlement to an exemption. To falsely claim an exemption is a criminal offence and we may prosecute.