Council Tax discounts and exemptions

A 100% exemption is available on empty properties in certain circumstances.

Circumstances where an empty property may be exempt from Council Tax

To apply for any of these exemptions (other than Class T), please email us at [email protected]

For Class T, please use the application form in the list below.

• Class B – Property left empty but is used for charitable purposes
• Class D – Property left empty by person in prison (other than for non-payment of Council Tax)
• Class F - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax has died and probate or letters of administration have not yet been granted. Exempt for up to six months after probate or letters of administration are granted.
• Class G - It is vacant (furnished or unfurnished) because nobody is allowed to live there by law.
• Class H - It is vacant (furnished or unfurnished) and a minister of religion will be moving in.
• Class I - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is receiving care elsewhere (but not in a residential care home which would come under class E).
• Class J - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is caring for someone elsewhere.
• Class K - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is a student living elsewhere to study.
• Class L - It is vacant (furnished or unfurnished) because it has been repossessed.
• Class Q - It is left vacant by a bankruptcy trustee (furnished or unfurnished).
• Class R - It is an empty caravan pitch or a boat mooring.
• Class T - It is a vacant part (furnished or unfurnished) of another property and may not be let separately due to planning restrictions. Apply for a class T exemption.

Properties that remain empty for a long time attract a premium (additional charge) on the Council Tax due, this is the Long-term empty property premium.

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