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Apply for a discount based on the status of your property

Below are the exemption classes and discounts that may apply.

Discount or exemption Definition How to apply
Property in disrepair discount If your property is unoccupied and unfurnished, and undergoing major structural repairs, you may qualify for a discount. Visit the property in disrepair discount page.
Class B Unoccupied property owned by a charity, last used for charitable purposes, and empty for less than 6 months. Charitable exemption form
Class D Property left empty because the liable person is detained (for example, prison, hospital). Ends when tenancy ends (if rented) Call 01274 437715
Class E Owner or tenant moved into a hospital or care home. Ends when tenancy ends (if rented). Unoccupied dwelling, now resident in a care/nursing home or hospital form
Class F Property left empty after death. Exemption applies:
  • until probate/letters of administration are granted
  • for 6 months after grant, if still part of the estate
Ends when tenancy ends (if rented).		 Council Tax enquiry form (following the death of a liable party)
Class G Property cannot be legally occupied (for example, due to a Compulsory Purchase Order). Council Tax exemption form.
Class H Unoccupied property intended for a minister of religion to live in. Council Tax exemption form.
Class I Owner or tenant moved out to receive care (not in a hospital or care home). Ends when tenancy ends (if rented). Unoccupied dwelling, receiving care elsewhere form.
Class J Owner or tenant moved out to care for someone else. Ends when tenancy ends (if rented). Unoccupied dwelling, providing care elsewhere form.
Class K Last occupier was a student and has remained a student since leaving (or became one within 6 weeks). Council Tax exemption form.
Class L Property has been repossessed. Use the general contact form - make sure you upload evidence of repossession.
Class M Student halls of residence, owned by an educational or charitable body. Call 01274 437715
Class N Occupied only by students Visit the student discounts page.
Class O Armed forces accommodation owned by the Government Call 01274 437715
Class P Visiting forces
  • A member of a visiting military force - for example, a U.S. Air Force officer stationed at a UK base under NATO arrangements.
  • A member of the civilian component of that force - for example, a logistics contractor working directly with the visiting force.
  • A dependant of a member - for example, the spouse or child of a visiting force member, provided they are not a British citizen or ordinarily resident in the UK.
 Call 01274 437715
Class Q Property is under the responsibility of a bankruptcy trustee. Call 01274 437866
Class R Empty pitch or mooring, no caravan or boat occupying the site Council Tax exemption form.
Class S A dwelling occupied only by young people under the age of 18. Council Tax exemption form.
Class T An unoccupied dwelling which is part of another dwelling, (for example, an annex or granny flat) and which may not be let separately from the other dwelling, without a breach of planning control. The same person must be liable to pay the Council Tax for both parts of the property. Unoccupied annex form.
Class U Only occupied by people who are severely mentally impaired or a mix of impaired persons and students, who would otherwise be liable to pay the Council Tax. call 01274 437715
Class V A dwelling where the person liable to pay the Council Tax is a Foreign Diplomat but not a British citizen, a British subject, or a permanent resident of the United Kingdom. call 01274 437715
Class W You may be exempt from Council Tax for a self-contained part of your home (like an annex or granny flat) if it's occupied by a dependant relative of the person living in the main part of the property. To qualify, the relative must be:
  • aged 65 years or over, or
  • severely mentally impaired or
  • substantially and permanently disabled
The relative must be related to the owner by blood, marriage or civil partnership (this includes couples living together as if married). They don't need to be liable for Council Tax themselves. Council Tax will still apply to the rest of the property.		 Dependant relative living in an annex form

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