Sometimes you may not have to pay council tax. Most exemptions only apply when no-one lives in a property, but sometimes occupied properties are exempt.
Exemption classes A and C were abolished with effect from 1 April 2103. Empty properties get a 100% discount for the first three months after they become unoccupied and unfurnished, If the property remains empty after three months the full Council Tax is charged and if it remains empty for more than two years there is an additional premium of 50%.
Empty caravans and most empty mobile homes get a 50% discount off the Council Tax. Owners of empty properties in need of, or undergoing, major repairs or structural alterations have to pay the full Council Tax charge.
Exemptions with a time limit
- Class B. Empty property owned by a charity and last used for charitable purposes is exempt for up to six months.
- Class F. Properties left empty because the person liable to Council Tax has died are exempt for up to six months after the grant of probate or letters of administration.
Empty properties that are exempt as long as they are unoccupied
- Class D. Properties left empty by people who are in prison.
- Class E. Properties left empty by people who have gone to live in a hospital or home to receive care.
- Class G. Properties where occupation is forbidden by law by virtue of powers granted under Act of Parliament or, from April 1 2007, because of a planning restriction.
- Class H. Empty properties such as vicarages, kept for a minister of religion.
- Class I. Properties left empty because the liable person has gone to live elsewhere to receive personal care.
- Class J. Property left empty because the liable person has gone to live elsewhere to provide personal care to another person.
- Class K. Property left empty because the liable person is a student who is living elsewhere.
- Class L. Properties that have been repossessed by a mortgage lender.
- Class Q. Properties where the person who has possession is a trustee in bankruptcy.
- Class R. A caravan pitch without a caravan.
- Class T. A home which is part of another home, for example an annexe, and where separate occupation from the main home is not allowed by planning controls.
- Properties that are exempt while occupied.
- Class M. Student halls of residence.
- Class N. Properties occupied only by students.
- Class O. Armed forces accommodation.
- Class P. Properties occupied by visiting forces or members of international defence organisations, or their dependants.
- Class S. Properties where all the occupiers are aged under 18.
- Class U. Properties occupied only by people who are severely mentally impaired who would otherwise be liable to pay Council Tax.
- Class V. Properties which are occupied by diplomats.
- Class W. Properties with a separate flat or annexe where one part of the property is occupied by an elderly or disabled relative of the owner, who lives in the other part. The main property may be exempt if the occupiers are elderly or disabled relatives of the people living in the annexe. Unoccupied annexes may be exempt if they are subject to certain planning restrictions.
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