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Council Tax discounts and exemptions:
Since Monday 1st April 2013, the amount of Council Tax being charged on certain empty and unoccupied properties has changed.
For more information on these changes, visit our frequently asked questions page.
Our Empty Homes Service may offer you an interest free loan to help renovate and reoccupy a property that is currently empty. For more information, visit our empty homes page.
If you have proven financial hardship which has been caused by these changes, you may be able to claim for Council Tax Hardship under the Single Discretionary Award Scheme.
Exemptions can last longer than six months for some properties and there are 21 classes of exemptions:
Class A - Requiring/undergoing major repairs or structural alteration
Class B - Owned by a charity
Class C - Unoccupied and substantially unfurnished
Class D - Occupant has been detained
Class E - Person living in a care/residential home
Class F - Liable person has passed away
Additionally, once the property has been transferred to a beneficiary a 100% Council Tax charge will be due.
Class G - Occupation forbidden by law
Class H - Awaiting occupation by a minister of religion
Class I - Person receiving care elsewhere
Class J - Person providing care elsewhere
Class K - Students resident elsewhere
Class L - Unoccupied repossessed properties
Class M - University or college halls of residence
Class N - Occupied by full-time students
To apply for this exemption, please complete and return this form.
Class O - Armed forces accommodation
Class P - Occupied by members of visiting forces
Class Q - Unoccupied property left empty by a bankrupt person
Class R - Unoccupied pitch or mooring for a caravan or boat
Class S - All occupants are under 18 years of age
Class T - An unoccupied annexe
Class U - Residents are severely mentally impaired
Criteria - a property that is occupied only by severely mentally impaired people (or where any other occupiers are full time students) and one of those persons is liable to pay the bill. Firstly, the severely mentally impaired person(s) must be entitled to one of the following benefits and not necessarily receiving them:
Secondly, a qualified medical practitioner (usually your doctor) must confirm to the council that in their medical opinion all residents of the property are "severely mentally impaired".
"Severely mentally impaired" means a person who has severe impairment of intelligence and social functioning (however caused), which appears to be permanent
Time period - this exemption is indefinite.
Please complete and return the Council Tax exemption claim form.
Class V - Occupied by diplomats
Class W - Occupied annexe
We may need to see some evidence of entitlement. Please contact us and we will help you with your claim.
You must tell us about the changes and we will let you know how it affects your bill.
For example, if you move into a property which had been empty, you must tell us. If you don't, you could be fined.