Class S - Property occupied only by residents under 18

A Class S exemption applies to a property that is occupied solely by people who are all under 18 years old.

This exemption exists because individuals under 18 cannot be legally liable for Council Tax.

If every resident is under 18, the household does not need to pay Council Tax.

Who qualifies?

A property qualifies for Class S when all of the following are true:

Every resident is under the age of 18
The exemption applies only while all occupants are under 18. This includes:
- children
- teenagers
- looked‑after children in foster placements
- minors living independently (e.g., in supported accommodation)
At least one person is normally resident.
The property must be occupied — but only by people under 18.
There are no adult residents – this includes both permanent and temporary residents. If even one adult lives there, the exemption cannot apply.

A Class S exemption cannot be applied if:

Any adult (18 or over) lives in the property. Examples include:
- A parent or guardian
- A foster carer
- A support worker
- A lodger or tenant
- A partner or friend aged 18 or over
The property is empty. An empty property may fall under a different exemption class but not Class S. Class S applies only to occupied homes.
The residents are aged 18 or over. The exemption ends immediately when a resident turns 18.
The property is used as supervised accommodation where staff reside onsite. If staff members live there, the exemption cannot apply unless they live in an entirely separate, separately‑banded dwelling.

The exemption begins from the date the last adult moves out or from when all remaining residents are under 18.

The exemption ends immediately when:

No “grace period” applies – eligibility ends as soon as an adult is resident.

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