Class G – Occupation prohibited by law

A Class G exemption applies when a property is unoccupied because it is illegal for anyone to live in it.

This exemption recognises that if the law prevents occupation, the owner or liable person should not be charged Council Tax during the period of prohibition.

A property qualifies for Class G if both of the following apply:

• The property is unoccupied
• No one can be living in the property at the time of the exemption.
• Occupation is prohibited by law
• A formal legal restriction must be in place which explicitly prevents anyone from living in the property.

This must be imposed by a statutory authority. Common examples include:

• A prohibition order issued under housing or environmental health legislation
• A closing order made by a local authority
• A planning enforcement notice prohibiting use as a dwelling
• A dangerous structure notice or similar legal order making the home unsafe for habitation
• A property sealed off due to contamination, fire damage, structural instability or other legal safety concerns
• The key requirement is that the prohibition must be legal and enforceable, not advisory, voluntary, or based on owner preference.

A Class G exemption cannot be granted when:

• Occupation is possible but not allowed due to private or practical reasons

For example:

• A landlord chooses not to let the property
• A home is undergoing renovations without a legal prohibition
• The property is in poor condition but not legally deemed unsafe
• Utilities are disconnected voluntarily

These situations do not meet Class G rules.

The property is occupied.

The exemption applies only to empty dwellings.

The restriction is not legally enforceable

Verbal advice from a builder or surveyor, or the owner’s interpretation of safety concerns, is not sufficient.

As long as the legal prohibition remains in force AND the property stays empty.

There is no set maximum time limit.

The exemption continues until:

• the legal order is lifted or expires,
• the property becomes safe and lawful to occupy, or
• someone moves into the property.

Once occupation becomes lawful again, Council Tax becomes payable immediately, unless another exemption class applies.

If you want to apply for a Class G exemption or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else