Council Tax exempt properties

Some properties are exempt from Council Tax.

If you own or live in a property described below and your bill does not show that the property is exempt from Council Tax, please contact us for advice.

Unoccupied Property Exemptions Bands. Two columns - Band on the left, Description on the right. Exempt properties
BAre owned by a charity (exemption allowed for up to six months only)
DAre left empty by someone who has gone to prison
E/IAre left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere
FAre waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted).
GAre empty because occupation is forbidden by law
HAre waiting to be occupied by a minister of religion
JAre left empty by someone who has moved out to provide personal care to another person
KAre owned by a student and were last occupied by that student

Have been repossessed

MA hall of residence provided mainly for the accommodation of students
NProperty occupied wholly by one or more students or occupied by the same as term time accommodation
OProperty owned by the secretary of state of defence and held for purposes of armed forces accommodation other than visiting forces
PProperty where the liable person has a relevant association with a visiting force
QAre the responsibility of a bankrupt's trustee
RAre sites for an individual caravan or mobile home, or a mooring
SProperty occupied only by person(s) under 18
TAre difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission.  The liable person must, however, live in the other property to qualify
UProperty occupied only by severely mentally impaired person(s)
VProperty occupied by persons benefitting from diplomatic immunity

A dwelling which is part of a property comprising two or more dwellings which is occupied by a dependant relative of the residents living in the rest of it