Council Tax exemption classes and codes

Find the classes of properties which are exempt from Council Tax.

If you get an exemption, you may see an exemption code on your bill. Here we explain what these are and the classes of properties which are exempt from Council Tax. 

If your bill indicates that an exemption has been granted you must, within 21 days tell us if you think that the exemption is incorrect or if the property ceases to be exempt. If you fail to do so you may become liable for a penalty of £70.

 

Exemption Class B (code B1): A property owned and last occupied by a charity, which is now unoccupied and has been so for less than 6 months.

 

Exemption Class D (code D): An unoccupied property which was, or would be, the main home of a person who is detained in prison or elsewhere.

 

Exemption Class E (code E): A property which is unoccupied  because it was previously the main home of a person who is now resident in a hospital or care home.

 

Exemption Class F (code F1): An unoccupied property where the person who was liable to pay Council Tax has died, the property has remained unoccupied since the date of death and no grant of probate (or letters of administration) has been made.

 

Exemption Class F (code F2): An unoccupied property where the person who was liable to pay Council Tax has died, the property has remained unoccupied since the date of death and less than 6 months have elapsed since the grant of probate or letters of administration.

 

Exemption Class G (code G): An unoccupied property, where occupation is prohibited by law, or which is kept unoccupied because of an impending compulsory purchase.

 

Exemption Class H (code H): A property which is left unoccupied so that it is available for occupation by a minister of religion, as a residence from which to carry out the duties of his or her office.

 

Exemption Class I (code I): A property which is unoccupied because it was previously the main home of a person who is now living somewhere else to receive personal care (other than a hospital or care home).

 

Exemption Class J (code J): A property which is unoccupied because it was previously the main home of a person who is now living somewhere else in order to provide personal care for someone who needs such care because of old age, disablement, illness, mental disorder, alcohol or drug dependence.

 

Exemption Class K (code K): An unoccupied property which was previously the main home of students, who remain liable to pay Council Tax in respect of the property. (The students concerned must have been the last occupiers of the property and have become students within 6 weeks of vacating).

 

Exemption Class L (code L): An unoccupied property where a mortgagee is in possession.

 

Exemption Class M (code M): A hall of residence, provided mainly for the accommodation of students, which is owned or managed by an educational Institution or a charity.

 

Exemption Class N (code N): A property that is occupied only by students or a student's non-student spouse or dependant, who is not a British Citizen and is prevented by the terms of their entry visa to the U.K. from taking employment or claiming benefits. (Should the property be left unoccupied during vacations the exemption will continue providing the students still have the right to occupy and intend to use the property as term-time accommodation).

 

Exemption Class O (code O): A property owned by the Secretary of State for Defence and held for use as UK armed forces accommodation.

 

Exemption Class P (code P): A property where the person liable to pay Council Tax is a member of a Visiting Force.

 

Exemption Class Q (code Q): A property which is unoccupied and in relation to which the person liable to pay Council Tax is a trustee in bankruptcy.

 

Exemption Class R (code R): A caravan pitch not occupied by a caravan or a mooring not occupied by a boat.

 

Exemption Class S (code S): A property in which all the occupiers are under 18 years of age.

 

Exemption Class T (code T): An unoccupied dwelling, which is part of a single property containing another dwelling (e.g. a granny annexe) and may not be let independently from the other dwelling without a breach of Planning Control

 

Exemption Class U (code U): A property in which the only occupiers are severely mentally impaired persons who would otherwise be liable to pay the Council Tax.

 

Exemption Class V (code V): A property where at least one person liable to pay the Council Tax is a diplomat. (The property concerned must be the diplomat's main home in the UK).

 

Exemption Class W (code W): A dwelling which is part of a single property containing at least one other dwelling (e.g. a granny annexe) and is the main home of a dependant relative of a person resident in that other dwelling.

Videos