Second and empty homes

Information regarding discounts, reliefs and exemptions.

Some dwellings are exempt from Council Tax. These include dwellings occupied wholly by students and most empty dwellings. There are several classes of exemption, some of which only apply for a specified length of time:

Unoccupied Properties

Please note that any information supplied may be used by the council to identify vacant dwellings or take steps to encourage vacant dwellings back into use, in accordance with Schedule 2 of the Local Government Finance Act 1992

Classification for Council Tax exemption on unoccupied properties Class Description

A   Unoccupied and substantially unfurnished newly built dwellings or those where structural alterations or major repairs have taken place (exempt for up to 12 months.

B   Unoccupied dwellings owned and last used by a charity (exempt for up to 6 months)

C   Unoccupied and substantially unfurnished dwellings (exempt for up to 6 months)

D   Dwellings left unoccupied by people in prison (except for non-payment of Council Tax or a fine)

E   Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home

F   Dwellings left unoccupied by deceased persons where grant of probate / letters of administration has not been obtained, and for a period of 6 months after such grant has been obtained

G   Dwellings where occupation is prohibited by law

H   Dwellings held vacant for a minister of religion

I    Dwellings left unoccupied by people receiving care

J    Dwellings left unoccupied by people providing care

K   Dwellings left unoccupied by students

L   Unoccupied dwellings where the mortgagee has repossessed

Q   Unoccupied dwellings in the possession of a trustee in bankruptcy

R   A dwelling consisting of a pitch or a mooring which is not occupied by a caravan, or, as the case may be, a boat

T   Dwellings forming part of another dwelling which cannot be let separately

Occupied Properties

Classification for Council Tax exemption on occupied properties Class Description

M   Students Halls of Residence

N   Dwellings occupied wholly by students

O   Armed Forces accommodation

P   Visiting Forces accommodation

S   Dwellings occupied only by a person or persons aged under 18

U   Dwellings occupied only by a person or persons who is, or are, severely mentally impaired

V   Dwellings occupied by diplomats, persons who have diplomatic immunity and certain members of their household

W  Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property

The above groups are stated in broad terms. Within each of the classes a number of conditions may need to be met before the exemption is satisfied.

How to Claim

You can apply for an exemption by writing to the Council Tax department with the relevant details. See Discount forms.

If you disagree with the council's decision about an exemption, you can contact us explaining what you object to and why. See Appeals.

If your bill indicates that an exemption has been allowed, you must inform the Council Tax section of any change in circumstances that affects your entitlement. If you fail to do so, you may have to pay a penalty.