A dwelling can be exempt from Council Tax either for a fixed
period, e.g 6 or 12 months, or indefinitely, if it falls within one
of the following classes. Some of the exemptions apply to
unoccupied and/or unfurnished dwellings and others to occupied
dwellings:
Class A
Dwellings which are and have been unoccupied (ignoring less than
6 weeks occupation) and substantially unfurnished for less than 6
months from either the effective date of any alteration of the list
or the relevant date of completion of such works (relevant works
being the erection or structural alteration / repair works to the
dwelling). The exemption is limited to a maximum of 12 months. From
the 1 April 2004, the full charge is payable after the exempt
period has expired.
Class B
Dwellings owned by a body established for Charitable purposes,
which are unoccupied for less than 6 months since last occupied and
which was last occupied in furtherance of the objectives of the of
the Charity. The exemption is limited to a maximum of 6 months.
From the 1 April 2004, the full charge is payable after the exempt
period has expired.
Class C
Unoccupied and substantially unfurnished dwellings (ignoring
less than 6 weeks occupation) for less than 6 months. The exemption
is limited to 6 months. From the 1 April 2004, the full charge is
payable after the exempt period has expired.
Class D
Unoccupied dwellings that would be, or was previously, the sole
or main place of residence of a person who is detained in
prison.
Class E
Unoccupied dwellings that were previously the sole or main place
of residence of a person who has his/her sole or main place of
residence in a NHS, Trust or Military hospital, residential care
home, nursing home or hostel and who has been there since
leaving.
Class F
Unoccupied dwellings where the person is liable in his/her
capacity as the personal representatives of a deceased person (and
no other person is liable in any other capacity) and where either
no letters of administration or grant of probate have been made or
less than 6 months have passed since the day on which such a grant
was made. From the 1 April 2004, the full charge is payable after
the exempt period has expired.
Class G
Unoccupied dwellings that are prohibited by law from being
occupied.
Class H
Unoccupied dwellings that are held for the purpose of being
available for occupation by a minister of any religious
denomination as a residence from which to perform the duties of
his/her office.
Class I
Unoccupied dwellings that were previously the sole or main place
of residence of a person who:
- Has his/her sole or main place of residence in another place
not being a hospital, residential care home, nursing home or hostel
for the purpose of receiving care because of old age, disablement,
illness, past or present drug or alcohol dependence, or past or
present mental disorder; and
- Has lived elsewhere for the whole of the period since he last
lived at the premises
Class J
Unoccupied dwellings that were previously the sole or main place
of residence of a person who:
- Has his/her sole or main place of residence elsewhere to
provide, or better provide, care for a person who requires such
care because of old age, disablement, illness, past or present drug
or alcohol dependence, or past or present mental disorder; and
- Has lived elsewhere since he last resided at the premises
Class K
Unoccupied dwellings that were last occupied only by one or more
students as their sole or main place of residence and where the
person(s) has/have been a student(s) for the whole period since
he/they last used it as his/their residence.
Class L
Unoccupied dwellings where a Mortgagee is in possession under a
mortgage.
Class M
Dwellings that are Halls of Residence provided predominantly for
the accommodation of students which is either
- Owned or managed by an institution within the meaning of
Paragraph 5 of Schedule 1 of the Local Government Finance Act 1992;
or
- The subject of an agreement allowing such an institution to
nominate persons to occupy all of the accommodation so
provided
Class N
Dwellings that are occupied by one or more students, all of whom
are students, or by one or more students as term-time
accommodation.
Class O
Dwellings that are owned by the Secretary of State for Defence
and which are held for the purpose of armed forces
accommodation.
Class P
Dwellings that are occupied by a person that has a relevant
association with a body under Part 1 of the Visiting Forces Act
1952.
Class Q
Unoccupied dwellings where a person is liable in his capacity as
a Trustee in Bankruptcy.
Class R
A pitch or mooring that is not occupied by a caravan or, as the
case may be, a boat.
Class S
A dwelling only occupied by a person or persons under the age of
18.
Class T
An unoccupied property that forms part of a single dwelling, but
which may not be let separately to it (e.g. a "granny annex")
without a breach of planning control.
Class U
A dwelling occupied only by one or more severely mentally
impaired persons where they or a relevant person would be liable to
pay the council tax; or by one or more severely mentally impaired
persons together with one or more relevant persons. A relevant
person is described as a student and certain spouses or dependants
of students.
Class V
A dwelling occupied by at least one person on whom privileges
and immunities are conferred under the Diplomatic Privileges Act
1964.
Class W
A dwelling that forms part of a single property including at
least one other dwelling which is the sole or main place of
residence of a dependant relative of a person who is resident in
that other dwelling.