Council Tax Explanatory Notes

Council Tax is not charged on properties which fall under certain classes of exemption. The list below provides a general description of the most common exemptions. See here for a full list and detailed descriptions.

•  Class B - The property is unoccupied (furnished or unfurnished), was last occupied by, and is owned by, a charity (exempt for up to six months);
• Class D - The property is unoccupied (can be furnished) because the liable person is in prison;
• Class E - The property is unoccupied (can be furnished) because the liable person is a permanent patient in a hospital or a care home;
• Class F - The property is unoccupied (can be furnished) because the liable person has died and probate or letters of administration have not yet been granted. The exemption may continue for up to six months after probate or letters of administration have been granted, as long as the property remains unoccupied and has not been sold or transferred to someone else (including a beneficiary);
• Class I - The property is unoccupied (can be furnished) because the liable person is receiving care elsewhere;
• Class J - The property is unoccupied (can be furnished) because the liable person is caring for someone elsewhere;
• Class L - The property is unoccupied (can be furnished) because it has been repossessed;
• Class N - The property is lived in only by students or by people who are under 18;
• Class U - The property is lived in only by people who are severely mentally impaired.

Claims for unoccupied property exemptions or discounts must be made at the time the property becomes unoccupied so that we can verify the claim.

If your bill shows that you have an exemption or discount, you must tell us about any change in circumstance that affects your entitlement within 21 days. If you do not do this, you may be required to pay a penalty.