Understanding your Bill

A 0% discount for unoccupied and furnished properties where there is a planning restriction preventing occupancy for at least 28 days per year.

There is no discount for unoccupied and furnished properties with no planning restriction.

There is no discount for unoccupied and unfurnished properties.

There is no discount for properties in need of or undergoing major repair works or structural alteration although they will be exempt from paying a premium (see below) for up to 12 months.

An additional 100% charge for unoccupied and unfurnished properties that have been empty for between 1 and 5 years.

An additional 200% charge for unoccupied and unfurnished properties that have been empty for between 5 and 10 years.

An additional 300% charge for unoccupied and unfurnished properties that have been empty for 10 years or more.

• Exemption Class A: from 1 April 2013 this has been replaced by Prescribed Class D Discount.
• Exemption Class B: unoccupied property owned by a charity and last occupied for the purposes of the charity. The exemption lasts up to six months.
• Exemption Class C: from 1 April 2013 this has been replaced by Prescribed Class C Discount.
• Exemption Class D: Property left empty by a person detained. This can be either in prison or hospital by order of a court, detained under the Mental Health Act 1983 or detained under the deportation provision of the Immigration Act 1972 (the exemption doesn’t apply if the sentence being served is due to non-payment of council tax or a fine).

• Exemption Class E: unoccupied property where the last occupier who would normally pay the council tax is now a patient living in a hospital, nursing home or care home with no intention of moving back to the property.
• Exemption Class F: unoccupied property where the person who would normally pay the council tax has died. (There must be no other joint owners or joint tenants and the property must have remained unoccupied since the person died). The exemption applies while waiting for probate or letters of administration to be granted and for up to six months after the grant.
• Exemption Class G: property prohibited by law.
• Exemption Class H: unoccupied property which is waiting to be occupied by a minister of religion as part of their job.

• Exemption Class I: unoccupied property where the last occupier who would normally pay the Council Tax has moved to receive care (not in a hospital or care home) due to old age, disablement, illness, alcohol or drug dependence, or a mental disorder.
• Exemption Class J: unoccupied property where the last occupier who would normally pay the Council Tax has moved to provide care for someone due to old age, disablement, illness, alcohol or drug dependence, or a mental disorder.
• Exemption Class K: unoccupied property where the last occupier who would normally pay the Council Tax is a student. (They must have been a student for the whole time since leaving the property or become a student within 6 weeks of leaving).
• Exemption Class L: unoccupied property where the mortgagee (for example, a building society) has taken possession.

• Exemption Class M: halls of residence for students.
• Exemption Class N: property occupied only by students, school or college leavers (until 31 October in the year of leaving), or non-British partners and dependants of students who are not allowed to work or claim benefit.
• Exemption Class O: property owned by the Ministry of Defence and used as armed forces accommodation.
• Exemption Class P: property occupied by visiting forces or a non-British dependant who would normally pay the Council Tax.

• Exemption Class Q: unoccupied property where the person who would normally pay the Council Tax is a trustee in bankruptcy.
• Exemption Class R: empty caravan pitch or boat mooring.
• Exemption Class S: property occupied only by those under the age of 18.
• Exemption Class T: unoccupied property which is part of another property (such as an annexe) that cannot be let separately.

• Exemption Class U: property occupied only by those who are severely mentally impaired where they would normally pay the Council Tax. (The exemption will still apply if there are also students in the property).
• Exemption Class V: property occupied by a non-British diplomat who would normally pay the Council Tax.
• Exemption Class W: property which is part of another property (such as an annexe) that is occupied by a relative who is either over the age of 65, severely mentally impaired or is substantially and permanently disabled.