COUNCIL TAX EXEMPTIONS

Some dwellings are exempt from Council Tax and the following list is a simplified guide. Please note reference will be made to the provisions within the legislation.

Class A - undergoing or in need of structural alteration or major repair (exempt for up to one year).

Class B - Owned by charity (exempt for six months).

Class C - unfurnished (exempt for six months).

Class D - left empty by someone who has been sent to prison

Class E - left empty by someone who is receiving care in hospital, residential home or elsewhere.

Class F - waiting for probate or letters of administration to be granted (and for up to six months afterwards).

Class G - empty because occupation is prohibited by law.

Class H - waiting to be occupied by a Minister of Religion.

Class  I - left empty by someone who is receiving personal care elsewhere.

Class J - left empty by someone who is caring for another person.

Class K - left empty by a student.

Class L - repossessed by the mortgagee.

Class M - Halls of Residence occupied only by students.

Class N - occupied only by students.

Class O - owned by the Secretary of State for Armed Forces Accommodation.

Class P - where the liable person is a member of Visiting Forces.

Class Q - the responsibility of a bankrupt's trustee.

Class R - empty caravan pitches or boat moorings.

Class S - occupied only by persons under 18.

Class T - empty granny annexes which may not be let separately.

Class U - occupied solely by persons who are severely mentally impaired.

Class V - main UK dwelling of a visiting diplomat.

Class W - annexe or self contained unit occupied by a dependant relative of a person who is resident in that property.