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Council tax - exempt properties
There are certain classes of
properties that are exempt from
Council Tax. If you consider that your
property falls into one of the following
categories and should be exempt,
please use the contact details below
to get in touch.
They are:
They are:
- an unoccupied and unfurnished dwelling that has been so for less than 6 months. (Class C)
- an unoccupied dwelling that requires or is undergoing structural alteration or major repair work to make it habitable; or such alterations or works have been completed for less than 6 months. Following legislative changes, form April 2000 this exemption is time limited to a maximum of 12 months. Those properties which have been exempt under this class for 12 months or more at 1st April 2000, will now be subject to a 50% charge. (Class A)
- a dwelling that has been unoccupied for up to 6 months and is owned by a charity. (Class B)
- an unoccupied dwelling left empty by a person who has gone to prison (except those in prison for non payment of Council Tax or a fine). (Class D)
- an unoccupied dwelling left empty by a person who is now resident in a hospital or a nursing home. (Class E)
- an unoccupied dwelling where the last occupier has died and the personal representative is waiting for a grant of probate or letters of administration or less than 6 months have elapsed since such a grant was made. (Class F)
- a dwelling, the occupation of which is prohibited by law. (Class G)
- an unoccupied dwelling waiting to be occupied by a minister of religion. (Class H)
- an unoccupied dwelling where a person has moved out to receive personal care. (Class I)
- an unoccupied dwelling where a person has moved to provide personal care to another person. (Class J)
- an unoccupied dwelling which was last occupied solely by students. (Class K)
- an unoccupied dwelling which has been repossessed by a mortgagee. (Class L)
- an unoccupied dwelling that forms part of another dwelling and which may not be let separately. (Class T)
- an unoccupied dwelling which is the responsibility of a bankrupt's trustee. (Class Q)
- an unoccupied caravan pitch or boat mooring. (Class R)
Or;
- a hall of residence provided predominantly for students. (Class M)
- a dwelling wholly occupied by students. (Class N)
- forces barracks, married quarters and accommodation for visiting forces. (Classes O and P)
- a dwelling occupied only by a person or persons under the age of 18. (Class S)
- a dwelling occupied by a severely mentally impaired person or persons. (Class U)
- a dwelling occupied only by diplomats or their non British spouse. (Class V)
- a dwelling that is a separate unit within a property and is occupied by a dependant relative of the tax payer of that property. (Class W)
Who to Contact
Council Tax Section
Telephone: 0151 443 4476
Write to or Visit:
Knowsley Metropolitan Borough Council,
Municipal Buildings,
Kirkby
L32 1TX
Email: local.taxation@knowsley.gov.uk
Telephone: 0151 443 4476
Write to or Visit:
Knowsley Metropolitan Borough Council,
Municipal Buildings,
Kirkby
L32 1TX
Email: local.taxation@knowsley.gov.uk


