Class V – Property occupied property is occupied by a diplomat

A Class V exemption applies when a property is occupied by a diplomat who is entitled to diplomatic privileges and immunities under international law.

This exemption exists because diplomats are generally exempt from certain local taxes as part of long‑standing diplomatic protections recognised internationally.

A property qualifies for Class V when all of the following apply:

• The property is occupied by a diplomat or eligible diplomat‑status individual. This includes:
  • Diplomats formally accredited to the UK
  • Persons with diplomatic immunity under the Vienna Convention on Diplomatic Relations
  • Individuals recognised by the Foreign, Commonwealth & Development Office (FCDO) as holding diplomatic status
  • Certain members of diplomatic missions or consular posts who have equivalent immunity
• The diplomat is not a British citizen. This is a legal requirement.
• Diplomatic exemptions do not apply to UK nationals, even if they work in diplomatic roles overseas.
• The diplomat would otherwise be liable for Council Tax. This means the property is their:
  • Main residence, or
  • Official residence provided as part of their diplomatic posting
• The exemption is requested on the basis of diplomatic privileges
• The resident must hold a valid diplomatic identity card or documentation issued by the FCDO confirming their exemption status.

Class V covers the diplomat and:

• Their spouse or partner
• Children and dependants living with them
• Other members of their diplomatic household who share the accommodation

As long as the exempt diplomat resides there, the whole household receives the exemption.

A property cannot receive Class V if:

• The resident is a British citizen
• Diplomatic immunity for taxation does not extend to UK nationals.
• The occupant works for an embassy but does not have diplomatic status. These individuals do not qualify. Examples include:
  • Locally employed embassy staff
  • Drivers
  • Administrative employees
  • UK‑based consular or embassy support staff
• The diplomat’s status has ended
• If the FCDO withdraws or changes their diplomatic accreditation, the exemption ends.
• The diplomat is not actually living in the property
• Diplomatic immunity must apply to their actual residence.
• The property is unoccupied
• If the diplomat leaves the UK or moves to another residence, Class V cannot apply to an empty dwelling.

The exemption lasts for as long as:

• The diplomat lives in the property, and
• They continue to hold recognised diplomatic status, and
• The property remains their main or official residence.

There is no maximum time limit.

The exemption ends immediately when:

• The diplomat leaves the property
• Diplomatic status is withdrawn or expires
• The property becomes occupied by someone without diplomatic immunity
• The property is sold or transferred to a non‑diplomatic household

If you want to apply for a Class V 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