Council Tax exemptions

Find out which Council Tax exemptions you may qualify for in Portsmouth, including student, disability and property‑based exemptions, and how to apply.

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.

Class B – Empty property owned by a charity

Class D – Property left empty by someone in prison

Class E – Property left empty by someone in a care home or hospital

Class F – Property left empty following the death of the liable person

Class G – Occupation prohibited by law

Class H – Property waiting to be occupied by a minister of religion

Class I – Property left empty by someone receiving personal care elsewhere

Class J – Property left empty by someone providing personal care elsewhere

Class K – Property left empty by a student

Class L – Repossessed properties

Class M – Student halls of residence

Class N – Property occupied only by full‑time students