Summary

This is page two of the Council Tax Exemptions pages.

 

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Online appilcation form

To use our Tax Exemption application form follow this link.|

 

Class J - Dwellings left empty by people providing care

An unoccupied dwelling which, when last occupied, was the sole or main residence of an owner or tenant Who now lives elsewhere for the purposes of providing personal care to another individual.

 

Class K - Dwellings left empty by students

An unoccupied dwelling which, when last occupied, was the sole or main residence of a student, or a Person who became a student within 6 weeks of vacating he dwelling, and where there is no other person liable to pay the council tax.

 

Class L - Repossessed dwellings

An unoccupied dwelling where there is a mortgagee in possession.

 

Class M - Halls of residence

Occupied dwellings provided predominantly for the accommodation of students and which is owned by an educational or charitable body or where the institution nominates the majority of occupants.

 

Class N - Dwellings occupied by students or school leavers

An occupied dwelling where all the residents are students aged 18 or over, school or college leavers, and/or the spouse or dependant of a student and who is not a british citizen and is prohibited by law from Seeking employment or claiming benefit.

 

Class O - Armed forces accommodation

Occupied and unoccupied dwellings owned by the secretary of state for defence, and used to provide accommodation for uk armed forces, but not for visiting forces.

 

Class P - Accommodation for visiting forces

An occupied dwelling where at least one of the occupiers, who would be liable to pay the council tax, has a relevant association with a visiting force.

 

Class Q - Dwellings left empty by bankruptcy

A dwelling which is unoccupied and where the person who would be liable is a trustee in bankruptcy.

 

Class R - Empty pitches and moorings

A pitch or mooring which is not occupied by a caravan or boat.

 

Class S - Minors

An occupied dwelling where the only resident(s) are under 18 years of age.

 

Class T - Unoccupied annexes subject to planning restriction

An unoccupied dwelling, which is a self contained part of another dwelling, and which may not be let separately from the other dwelling due to planning restrictions.

 

Class U - The severely mentally impaired

An occupied dwelling where the only resident(s) are severely mentally impaired and there are no other persons liable to pay the council tax, or any other liable person is a student, whether or not the student Occupies the dwelling.

 

Class V - Accommodation for diplomats

An occupied dwelling where a resident, who is liable to pay the council tax, who has diplomatic privilege or immunities

 

Class W - Occupied annexes

A dwelling, which is a self contained part of another dwelling, and is occupied by an elderly or disabled relative of the occupier.

 

Frequently asked questions

 

Do I need to inform the Council if the circumstances in granting the exemption ends?

 

Yes, you must tell the Council within 21 days if you believe the award of the exemption is incorrect or your circumstances change. Failure to do so may result in a penalty of £70

 

How is the exemption allowed on the bill?

 

The Council Tax bill is issued on the basis that the situation on the date of issue remains for the remainder of the year, and then is amended on a change in circumstances or when the exemption period ends.

 

If you need further information or advice please contact the Revenues Section.| 

 

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