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Exempt properties

Some properties are exempt and there will be no Council Tax to pay. Your Council Tax demand will show if your property is exempt and a code indicating why. 

You must tell us about any changes which may affect the exemption. If you do not you may be fined. 

You can apply for an exemption using the relevant code, using our online form.

Apply for an exemption or discount

Council Tax exemption codes

Code Property details
B Properties owned by charities which have been empty less than 6 months
D Properties left empty by someone going to prison
E Properties left empty by someone going to live in a hospital, care home or nursing homes
F Properties left empty after someone has died and probate or letters of administration have not been granted. The exemption lasts until probate is granted and for 6 months after this. This exemption will apply whilst the estate of the deceased person remains liable for Council Tax
G Empty properties which the law says cannot be occupied
H Empty properties waiting to be used by a Minister of Religion
I Properties left empty by someone who moved to receive care, other than to a hospital, care home or nursing home. For example, a disabled person moving to live with a caring relative
J Properties left empty by someone who moved to care for another person
K Empty properties owned and last used by a student
L Empty properties repossessed because of non payment of a mortgage
M Student Halls of Residence
N Properties in which only students live
O Properties used by the Armed Forces
P Properties for which a member of a visiting force is liable
Q Properties for which a trustee of a bankrupt person is liable
R A caravan pitch or boat mooring that is not used
S Properties where only people under 18 live
T Empty properties which are part of a bigger building and cannot be let separately because of planning rules
U Properties where only people who are severely mentally impaired live
V Occupied by persons entitled to diplomatic privileges
W An annexe or similar self contained part of a property occupied by an elderly or disabled relative of the residents living in the rest of the property

Contact us about Council Tax

If you have a question about Council Tax you can contact us by: 

  • telephone: 01623 457400