You may be exempt from paying council tax if your property is:
| Class B | Owned by a charity, vacant and was last occupied by a charity (exempt for up to six months) |
|---|---|
| Class D | Vacant because the liable person is in prison |
| Class E | Vacant because the liable person is a permanent patient in a hospital or a care home |
| Class F | Vacant because the liable person has died and probate or letters of administration have not yet been granted. Exempt for up to six months after probate or letters of administration granted |
| Class G | Vacant because nobody is allowed to live there by law |
| Class H | Held vacant for occupation by a minister of religion |
| Class I | Vacant because the liable person is receiving care elsewhere (but not in a residential care home which would come under class E) |
| Class K | Vacant because the liable person is a student living elsewhere to study |
| Class L | Vacant because it has been repossessed |
| Class M | A hall of residence for students |
| Class N | Lived in only by students |
| Class O | Owned by the Ministry of Defence and lived in only by members of the armed services |
| Class P | Lived in only by visiting service personnel |
| Class Q | Left vacant by a bankruptcy trustee |
| Class R | An empty caravan pitch or a boat mooring |
| Class S | Lived in only by people who are under 18-years-old |
| Class T | A vacant part of another property and may not be let separately due to planning restrictions |
| Class U | Lived in only by people who are severely mentally impaired |
| Class V | Lived in by at least one foreign diplomat or specified member of an international organisation |
| Class W | Part of a property is lived in separately (as a self-contained flat or house) by a dependent elderly or disabled relative of the family |
Council Tax discretionary relief
Under Section 13A of the Local Government Finance Act 1992 (as inserted by Section 76 of the Local Government Act 2003), the council has the power to reduce liability for council tax in relation to individual cases or class(es) of cases that it may determine and where national discounts and exemptions cannot be applied.