Property discounts and exemptions for Council Tax

Occupied property exemptions

If you own an property it may be exempt from Council Tax if:

• it is a Students' halls of residence
• it is occupied only by full-time students (and their Spouses or dependants who are not EU Citizens), or school or College leavers
• it is accommodation for Armed Forces
• it the main home of a foreign diplomat
• it is occupied only by people under 18
• it is occupied only by people with severe mental impairement
• it is occupied by a dependant relative.

For more details on the full list of exemptions visit gov.uk.

Council Tax premium exemptions and exceptions

Some empty properties and second homes may not have to pay Council Tax premiums.

Details of these exemptions or exceptions are listed below. 

If you think you are eligible for an exemption, please contact us.

You will need to provide us with evidence that an exemption applies. This may include our teams visiting you to confirm this. 

Council Tax premium exemptions and exceptions (empty homes and second homes)

Annexes and armed foces accommodation (Class E and Class F)

You will not have to pay the empty home or second home premium if either:

• the empty property is an annex
• you’re in the armed forces and you have to move into armed forces accommodation as part of your work

Properties actively marketed for sale or let (Class G and Class H)

You will not have to pay the empty home or second home premium for up to a year if the property is being marketed to sell or rent.

This lasts for up to 12 months from the time the property is first marketed. It also ends once the property is sold or let.

The following conditions apply:

• the same owner may only make use of this exception once per property sale
• if the property has been sold and has a new owner the exception may be used again
• the same owner may use the exception again when marketing a property to let but only after it has been let for a continuous period of at least six months

When deciding if a property qualifies we would consider:

• if it is clearly advertised for sale or let
• if it is being marketed at a fair market value
• if there are any artificial barriers preventing sale/let
• if it has as an Energy Performance Certificate (EPC)
• if the owner is taking other reasonable steps to market it for sale or let

Properties in probate (Class I)

If a property is in probate after the death of its owner or occupant, it is exempt from Council Tax .

This applies for as long as it remains unoccupied and until probate is granted.

The property may be eligible to be exempt for another six months after probate is granted (or the issue of letters of administration). As long as it is unoccupied and has not been transferred to the beneficiaries or sold to anyone else.

The new owners may be eligible for a 12 month exception from the Council Tax premium once probate is granted. This runs concurrently with six month exemption.

It will end after 12 months or when the property changes owner after being sold.

Council Tax premium exemptions and exceptions (second homes)

Job related properties and caravan pitches/boat moorings (Class J and Class K)

A job-related property is one provided by their employer for the purposes of carrying out their work. Examples include headteachers living in school accommodation at boarding schools and care workers who need to live on site to carry out their role.

These properties are eligible for a 50% council tax discount. The Council Tax premiums reflect this discount.

Seasonal homes (Class L)

Properties which could not reasonably be lived in permenantly, such as purpose-built holiday accommodation may be exempt from paying the Council Tax premium.

We would consider things like planning restrictions limiting long the property can be lived in, or if it must be used for holiday accommodation.

Council Tax premium exemptions and exceptions (empty homes)

Major Repairs (Class M)

If a property is undergoing major repairs or structural alteration it may not have to pay the Council Tax premium for up to 12 months.

If the work is completed in less than 12 months, the exception will either apply for up to six months or until the end of the 12 months, whichever is sooner.

This only applies to empty homes and cannot apply again unless the dwelling has been sold.

If the property is substantially furnished and becomes a second home without a resident this exception will end.