Council tax - exemptions
Summary
The
council tax exemption scheme may exempt unoccupied and occupied properties from council tax.
How to apply for an exemption
- Follow the links under 'Further information' below to the description of the discount that applies to you;
- Contact the Council Tax department:
- by telephone*, or
- download and print the relevant form if applicable, complete the form, sign and date it. Return it to Revenues at the address at the foot of this page (also included on the form).
Printable forms
Further information
Properties that are vacant or unoccupied may be exempt from council tax. Some occupied properties are also exempt. Depending on the type of property, please select from the appropriate list below.
Vacant and Unoccupied properties
A vacant or unoccupied property is exempt from council tax if:
- it is a vacant properties where work is required underway or recently completed, or has recently received major repairs to make it habitable or structural alterations
- it belongs to a charity and was last used for that charities purposes
- it is an empty and unfurnished property
- it was previously the sole or main residence of someone in prison
- it was previously the sole or main residence of someone in a hospital, care home or certain hostels
- the sole occupier has died
- it is a property in which occupation is prohibited by law
- it is kept for occupation by a minister of religion
- it was previous the sole or main residence of someone who was receiving care in a place other than a hospital or a home
- it was owned by and was previously the sole or main residence of someone who is resident elsewhere providing personal care
- it was previously the sole or main residence of a student who was resident elsewhere or a person who will become a student within 6 weeks of vacating the property
- it is in the possession of a mortgage lender
- it is an annex and may not be let separately
Occupied properties
An occupied property is exempt from council tax if:
- it is a student halls of residence
- the properties wholly occupied by students or school or college leavers
- it is armed forces accommodation
- it is visiting forces accommodation
- it is empty caravan pitches or houseboat moorings
- the properties wholly occupied by people under the age of 18
- one of at least two dwellings in a single property occupied by a dependent relative of a person living in another dwelling in the property
- the properties wholly occupied by people who are severely mentally impaired
- the properties where at least one liable person has diplomatic, commonwealth or consular privilege or immunity
Class A: vacant property where work is required, underway or recently completed, or has recently received major repairs to make it habitable or structural alterations
- The exemption can continue for up to 12 months.
- Newly built properties can be exempt for up to six months after completion if they remain unoccupied.
Class B: belongs to a charity and was last used for that charities purposes
A property will be exempt for up to six months from the date it was last lived in by the charity.
Class C: an empty and unfurnished property
These properties can be exempt for up to six months from the date last lived in and/or the furniture removed, or from the date a new property was treated as complete. After six months has passed a 100% charge becomes due. These new charges become effective from 1st April 2011. Please note that this exemption applies to the property and not the owner.
Class D: previously the sole or main residence of someone in prison
A property left unoccupied by someone in prison. The property must have been their main home immediately before going into prison. No time limit applies.
Class E: previously the sole or main residence of someone in a hospital, care home or certain hostels
A property will be exempt if the person who would normally pay the council tax bill is a patient living in a hospital, nursing or care home. No time limit applies.
Class F: the sole occupier has died
A property will be exempt if an executor of a person's estate is responsible for the property and that no-one else lives in the property. It will be exempt for up to six months after probate has been granted.
Class G: a property in which occupation is prohibited by law
A property will be exempt when it is empty due to a compulsory purchase, unfit for human habitation or where planning restrictions do not allow occupation. No time limit will apply.
Class H: Unoccupied properties which will next be used by ministers of religion
A property will be exempt if it is next used by a minister of religion who will perform his or her duties from this property. No time limit applies.
Class I: Properties left empty by people receiving care
A property will be exempt if the liable person is living somewhere else (other than a hospital or home) to receive care and no-one else lives in the property. No time limit applies.
If you are not the sole occupier of the property, please see the discounts page instead under Related pages below.
Class J: Properties left empty by people providing care
A property will be exempt if the liable person does not live in the property because he/she is providing care somewhere else, no one else must live in the property. No time limit applies.
If you are not the sole occupier of the property, please see the discounts page instead under Related pages below.
Class K: Properties left empty by students
A property will be exempt if it has been the sole or main residence of one or more students. One of the students would have had to be responsible for payment of the Council Tax. He/she must have been a student for the whole time since it was his/her home.
Class L: In possession of a mortgage lender
The property must be unoccupied and it will be exempt if the mortgage is in possession under the terms of a mortgage contract (this is where the mortgage payments have not been made, so the property is repossessed. No time limit applies.
Class M: Halls of residence
The property will be exempt if it is lived in mainly by students and owned or managed by an educational establishment.
Class N: Wholly occupied by students or school or college leavers
A property will be exempt if it is occupied wholly by students (aged 18 or over) either as full-time or term-time accommodation.
Class O: Armed forces accommodation
A property will be exempt if it is held for the purpose of providing armed forces accommodation (houses, barracks, mess and married quarters). No time limit applies.
Class P: Visiting forces accommodation
A property will be exempt if it is lived in by a person with a relevant association to a visiting force. No time limit applies.
Class R: Empty caravan pitches or houseboat moorings
A dwelling made up of a pitch or a mooring which is not occupied by a caravan or a boat.
Class S: Wholly occupied by people under the age of 18
A property will be exempt if it occupied by person(s) aged under 18 years.
Class T: One of at least two dwellings in a single property occupied by a dependent relative of a person living in another dwelling in the property
This could apply to empty granny flats.
Class U: Wholly occupied by people who are severely mentally impaired
A property will be exempt where it is occupied by one or more person(s) who are severely mentally impaired. No time limit applies. Please see Printable forms above for the council tax exemption for severe mental impairment.
Class V: Where at least one liable person has diplomatic, commonwealth or consular privilege or immunity
Property lived in by someone who is a diplomat. No time limit applies.
Class W: An occupied annexe and may not be let separately
A property will be exempt where the resident is a dependent relative of the person(s) living in the other part of the property and is aged 65 years or over. Or disabled or severely mentally-impaired. No time limit applies.
Related pages on this website
Contact us
| Officer / Team | Revenues Team |
|---|---|
| Postal address | Blaby District Council Council Offices Desford Road Narborough Leicester LE19 2EP |
| E-mail address | revenues@blaby.gov.uk |
| Telephone | 0116 272 7530 |
| Fax | 0116 272 7790 |
If you need this information in other languages or formats (large print, Braille or audio), please let us know when you contact us.
This page was last updated on 12th December 2011
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