Some properties are exempt because they are empty, or because they are occupied only by people who are disregarded. The maximum amount of time for which a property can be made exempt depends on the reason for the exemption. The exemption classes are:
Class A
As from 1 April 2000, an unoccupied property requiring or undergoing major structural repair to make it habitable will only be entitled to this exemption for up to a maximum of 12 months, irrespective of whether the property remains uninhabitable.
After the 12 months have expired no further discount is available. If the property remains uninhabitable longer than 12 months you may apply to have it removed from the rating list.
This must be done in writing to the Listing Officer, Lambeth valuation Office, Lincoln House, 75 Westminster Bridge Road, London SE1 7HZ (phone 020 7441 0200). You must continue to pay the council tax charge pending the outcome of any such application.
Class B
Unfurnished property owned by charities for a period of six months since it was last occupied (as long as the property was last occupied by members of the charity). After the six months have expired no further discount is available.
Class C
Unoccupied and substantially unfurnished property for up to six months since they were last occupied. After the six months have expired no further discount is available.
Class D
A property that is unoccupied because the previous occupant is in prison or has been detained under the Mental Health Act. The exemption lasts for as long as the person is detained. To apply for this exemption download the class D form.
Class E
A property that is unoccupied because the previous occupant has now moved permanently to either a hospital, a residential care home or a nursing home. To apply for this exemption please download the Class E form.
Class F
Unoccupied property, where the sole occupier is now deceased, for the period up to which probate or a letter of administration is granted or for a period of up to six months after the date when probate or a letter of administration is granted.
If the property remains unoccupied longer than six months after the grant of probate, a further reduction may be given. If the property is unfurnished it may qualify for a further period of exemption for up to six months under Class C. If the property is furnished it will be entitled to a 10% discount.
Class G
Unoccupied property where occupation is prohibited by the law. This exemption lasts for as long as occupation is prohibited. As of 1st April 2007, this exemption also applies if a planning condition prevents occupancy.
Class H
Unoccupied property held for occupation by ministers of religion. This exemption lasts for as long as the property remains empty.
Class I
Unoccupied property previously the main home of a person now living elsewhere and receiving personal care (but not in a hospital, nursing home etc.) This exemption lasts for as long as the property remains empty.
Class J
Unoccupied property previously the main home of a person now living elsewhere for the purposes of providing personal care. This exemption lasts for as long as the property remains empty.
Class K
Unoccupied property previously the main home of students only. This exemption lasts for as long as the property remains empty.
Class L
An unoccupied property that has been repossessed by a mortgagee such as a bank or building society. The exemption lasts until the property is sold.
Class M
Properties that are University or college halls of residence; or hostels owned by charitable bodies used solely for student accommodation. This exemption is indefinite.
Class N
Property occupied only by full-time students as their term-time address. This exemption lasts as long as all the occupants remain full-time students.
To find out more about students and the council tax download a student fact-sheet. To apply for this exemption please download the student exemption form.
Class O
Barracks, messes and married quarters used by the armed forces. This exemption is indefinite and is granted whether this property is occupied or not.
Class P
Property occupied by members of visiting forces. This exemption is indefinite.
Class Q
Unoccupied property where the liable person is a trustee in bankruptcy. This exemption is indefinite.
Class R
A pitch not occupied by a caravan or a mooring not occupied by a boat. This exemption is indefinite.
Class S
A dwelling occupied solely by a person or persons aged under 18. This exemption lasts until the occupant becomes 18. As people under the age of 18 can’t be held liable for council tax, the owner, landlord or guardian will be made liable but given the exemption.
Class T
Unoccupied ‘granny’ annexes. This exemption is indefinite.
Class U
Dwellings occupied only by the severely mentally impaired. This exemption remains as long as all of the occupants are severely mentally impaired. From 1st April 1999 this also applies to properties occupied by both full time students and people who are severely mentally impaired.
To find out more about people who are severely mentally impaired and the council tax download a fact-sheet. To apply for this exemption please download the SMI form.
Class V
Dwellings which are the main residence of a diplomat or persons working for certain international organisations. This exemption is indefinite.
Class W
From 1 April 1997 granny annexes that are occupied are exempt. This exemption is indefinite.
If you think your property may be exempt, you should contact the council tax team.