Council tax is charged on every residential property that has been valued and banded for council tax purposes. However there are certain circumstances where the liable person will not be required to pay council tax. This is because the property is exempt.
Exemptions are calculated on a daily basis and many are time limited. For the period of the exemption, no council tax is payable for dwellings that fall into one of the following classes:
- Class A - A property which requires major repair to make it habitable or undergoing structural alteration, for a period of up to 12 months. From 1 April 2013 this exemption no longer exists, it has been replaced by a local discount (see next page of this section).
- Class B - Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture. On expiry of the exemption period the property will become a long term empty property and will then be liable for 100% charge.
- Class C - Unoccupied and substantially unfurnished. From 1 April 2013 this exemption no longer exists, it has been replaced by a local discount (see next page of this section).
- Class D - Empty due to person being in prison (except for non payment of council tax or a fine). The property may be either furnished or unfurnished but cannot apply if there is someone still living in the property.
- Class E - Empty due to person having gone to live in a hospital or care home.
- Class F - Council tax payer deceased (leaving property unoccupied). Exemption continues for up to six months after grant of probate or letters of administration. On expiry of the exemption period the property will become a long term empty property and will then be liable for 100% charge.
- Class G - Occupation prohibited by law. Exemption applies where the property remains unoccupied.
- Class H - Unoccupied property being held for a minister of religion.
- Class I - Person living elsewhere to receive personal care (leaving property empty).
- Class J - Person living elsewhere to provide personal care (leaving property empty).
- Class K - Property left empty by a student, where a student is the owner of the property and, when last occupied was the sole or main residence of the student and no one else other than students lived there. The exemption applies as long as the person remains a student.
- Class L - A property that has been repossessed by a mortgagee, such as a bank or building society (the government has passed legislation to abolish this exemption but this has not yet been implemented).
- Class M - Students' Halls of residence. Exemption applies to occupied properties.
- Class N - Property occupied only by students.
- Class O - UK Armed Forces accommodation.
- Class P - Visiting Forces accommodation.
- Class Q - Property left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.