Council tax - property reductions

There are a number of property reductions the Council could award to reduce your charge.

Some dwellings are exempt from council tax. These include dwellings occupied wholly by students and most empty dwellings. There are several classes of exemption, some of which only apply for a specified length of time.

Unoccupied properties

Classification descriptions for council tax exemption on unoccupied properties:

Class A - Unoccupied and substantially unfurnished dwellings where major repair work is required to make it habitable or structural alterations are being undertaken (exempt for up to 12 months).
Class B - Unoccupied dwellings owned and last used by a charity (exempt for up to 6 months)
Class C - Unoccupied and substantially unfurnished dwellings (exempt for up to 6 months)
Class D - Dwellings left unoccupied by people in prison (except for non-payment of Council Tax or a fine)
Class E - Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home
Class F - Dwellings left unoccupied by deceased persons where grant of probate / letters of administration has not been obtained, and for a period of 6 months after such grant has been obtained
Class G - Dwellings where occupation is prohibited by law
Class H - Dwellings held vacant for a minister of religion
Class I - Dwellings left unoccupied by people receiving care
Class J - Dwellings left unoccupied by people providing care
Class K - Dwellings left unoccupied by students
Class L - Unoccupied dwellings where the mortgagee has repossessed
Class Q - Unoccupied dwellings in the possession of a trustee in bankruptcy
Class R - A dwelling consisting of a pitch or a mooring which is not occupied by a caravan, or, as the case may be, a boat
Class T - Dwellings forming part of another dwelling which cannot be let separately

Occupied properties

Classification description for council tax exemption on occupied properties:

Class M - Students Halls of Residence
Class N - Dwellings occupied wholly by students
Class O - Armed Forces accommodation
Class P - Visiting Forces accommodation
Class S - Dwellings occupied only by a person or persons aged under 18
Class U - Dwellings occupied only by a person or persons who is, or are, severely mentally impaired
Class V - Dwellings occupied by diplomats, persons who have diplomatic immunity and certain members of their household
Class W - Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property

The above groups are stated in broad terms. Within each of the classes a number of conditions may need to be met before the exemption is satisfied.

Application forms for property reductions can be downloaded from the right of this page.

For further information: