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.
| Band | Description |
|---|---|
| B | Are owned by a charity (exemption allowed for up to six months only) |
| D | Are left empty by someone who has gone to prison |
| E/I | Are left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere |
| F | Are waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted). |
| G | Are empty because occupation is forbidden by law |
| H | Are waiting to be occupied by a minister of religion |
| J | Are left empty by someone who has moved out to provide personal care to another person |
| K | Are owned by a student and were last occupied by that student |
| L | Have been repossessed |
| M | A hall of residence provided mainly for the accommodation of students |
| N | Property occupied wholly by one or more students or occupied by the same as term time accommodation |
| O | Property owned by the secretary of state of defence and held for purposes of armed forces accommodation other than visiting forces |
| P | Property where the liable person has a relevant association with a visiting force |
| Q | Are the responsibility of a bankrupt's trustee |
| R | Are sites for an individual caravan or mobile home, or a mooring |
| S | Property occupied only by person(s) under 18 |
| T | Are 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 |
| U | Property occupied only by severely mentally impaired person(s) |
| V | Property occupied by persons benefitting from diplomatic immunity |
| W | 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 |