Overview
Some households do not have to pay Council Tax.
Under national Council Tax legislation, certain properties can be treated as exempt dwellings, meaning no Council Tax is charged for as long as the qualifying conditions apply.
Council Tax exemptions fall into two categories:
- Occupied property exemptions
- Unoccupied property exemptions
Each exemption class is listed below with a clear explanation, eligibility criteria, and any time limits where applicable.
Unoccupied property exemption classes
These exemptions apply only where a property is unoccupied. Empty properties are exempt when they meet one of the nationally defined circumstances. Classes include B, D, E, F, G, H, I, J, K, L, Q, R and T.
Occupied property exemption classes
These exemptions apply even when the property is occupied as long as it meets strict national criteria. Classes include M, N, O, P, S, U, V, W and mixed household exemption for full time students and severely mentally impaired (SMI) persons.