Guide Council Tax discounts and exemptions information

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6. Exemptions

We refer to exemptions by class; see the letter before each description below. Conditions apply to these exemptions.

It is important that you tell us within 21 days if you sell the property or someone moves in

Please note "unoccupied" means no one lives here

Unoccupied properties - apply online

B - Owned by a charity. When last used it was in connection with the charity's objectives. Lasts for up to six months.

D - The liable person is detained either in prison or under section.

E - The liable person is now residing in a nursing/care home or hospital to receive care/treatment. Has to be their main residence.

F - 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. It doesn't matter whether the property is furnished or unfurnished.
This exemption does not apply if the deceased left the property to a beneficiary in their will or the beneficiary and executor are the same person(s). In this case the beneficiary can become liable for Council Tax at the date of death or probate, as they are considered to become the owner.

It is important that the executor(s) keep(s) us informed of:

  • the date probate is granted,
  • details of the transfer or sale of the property or the end date of the tenancy,
  • when the estate is settled. Where a Council Tax bill is due to be paid, the executor is responsible for making payment. The executor is not personally liable for the Council Tax charge and payment should be made from available funds within the deceased estate. If there are no funds within the estate, the executor should contact us immediately.

During this time we may contact the executors periodically to review entitlement to the exemption.

G - Occupation is forbidden by an Act of Parliament or by a condition imposed by any planning permission granted 

H - Held for occupation by a minister of any religious denomination as a residence from which to perform the duties of their office

I - The liable person has had to move out to live with someone else to receive personal care (not in a hospital or residential care home)

J - The liable person has had to move out to provide care for another person

K - The liable person is now residing at another property to undertake a full time course of education

L - The property has been repossessed by the mortgage company

Q - The liable person is a trustee in bankruptcy

T - There is a restriction within the annexe's planning permission that prevents it being let

Occupied properties - apply online

N - Solely by full time students. Please tell us when you complete your studies

S - The liable person is under the age of 18

U - 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)

When applying for class U exemption, please download the medical declaration before you start to complete the online form. You need to get the doctor of the severely mentally impaired person(s) to sign it

W - 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 a self-contained annexe)

Empty property - apply online

R - Caravan pitch or boat mooring

How to apply

Please apply online for all of the above exemptions.

The law says you need to tell us 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.

To claim these exemptions email and we will tell you what proof we need.

M - Halls of residence provided predominantly for students

O - Provided as armed forces accommodation

P - The liable person is a member of visiting armed forces

V - The liable person is a visiting diplomat