Council Tax Exemptions

Council tax is not payable on properties falling into the following classes:

These notes are for guidance only. If you think your property may be exempt you should read the |Council Tax Exemption booklet which fully explains the exempt property rules or |contact the Council Tax Office for more information. New owners and properties changing from one class to another receive only the balance of any exemption. If you think your property maybe exempt you can |apply on line for Council Tax Exemption.

If your bill indicates that a discount or exemption has been allowed, you must tell the Council of any change of circumstances which affects your entitlement. If you fail to do so you could face criminal prosecution.

Class unoccupied and:

• A - new or requiring/undergoing structural alteration or major repair and for up to six months after completion (Class A exemptions are limited to one year)
• B - owned by a charity (exempt for up to six months)
• C - unfurnished (exempt for up to six months)
• D - left empty by someone who is now in prison (other than for fines or non payment of council tax)
• E - left empty by someone who is being permanently cared for in a hospital or care home
• F - waiting for probate or letters of administration to be granted and for up to six months after
• G - empty because occupation is forbidden by law
• H - waiting to be occupied by a minister of religion
• I - left empty by someone receiving long term care (other than in a hospital or care home - see E above)
• J - left empty by someone who has moved to provide personal care to another person
• K - empty but owned and last used by a student
• L - repossessed
• Q - the responsibility of a bankrupt's trustee
• R - vacant domestic caravan plots and houseboat moorings
• T - granny annexes etc - separate letting not allowed by planning control

Properties occupied only by:

• N - full-time students (and certain non-UK spouses/dependants)
• O - armed forces' barracks and married quarters. Their occupants will contribute to the cost of local services through a special arrangement
• S - persons under 18 years of age
• U - persons who are severely mentally impaired or such persons who live with a student(s)
• V - diplomats and members of certain international bodies (including their non-UK spouses)
• W - certain dependant relatives in a separate dwelling forming part of a larger property, eg granny annexes etc

Information sharing and fraud

We must protect public funds and may use the information you give us to prevent and detect fraud. We regularly check existing claims. These checks may include talking to your neighbours and other local people. We may also share information with other sections of the Council and organisations approved by the Data Protection Commissioner, including credit reference agencies for the purpose of detecting Council Tax or benefit fraud.

If you suspect someone is falsely claiming exemption please complete our |Council Tax fraud notification form.