| A |
Unoccupied and unfurnished property that requires or is undergoing repair. This exemption was abolished and replaced by a locally determined discount from 1st April 2013 – please see council tax empty properties – unfurnished properties. |
| B |
Unoccupied property owned by charity. The property must have been last used for charitable purposes. This exemption applies for up to six months only. |
| C |
Unoccupied and unfurnished property. This exemption was abolished and replaced by a locally determined discount from 1st April 2013 – please see Council Tax empty properties. |
| D |
Liable person in detention. Unoccupied property which was the home of the sole liable person who is being held in detention. |
| E |
Hospital/Care Home patients. Unoccupied property which was previously the home of a person who now has his/her sole or main residence in a hospital, nursing or care home. |
| F |
Unoccupied property following death and where no probate made. Unoccupied property where the person is only liable in his/her capacity as a personal representative of a deceased person and no grant of probate has been made, or it is less than 6 months since probate was granted. |
| G |
Properties where occupation is prohibited. Unoccupied property where occupation is prohibited by law. |
| H |
Clergy dwellings. Unoccupied dwelling held for occupation by a minister of religion. |
| I |
Receiving care. Unoccupied property which was previously the home of a person who is living elsewhere to receive personal care by reason of old age, disability, illness etc. (excludes hospitals/care homes) |
| J |
Providing care. Unoccupied property which was previously the home of a person who is living elsewhere to provide personal care to someone by reason of old age, disability, illness etc. |
| K |
Property left unoccupied by student(s). The property was last occupied as the sole or main residence of one or more students. The liable person is a student and occupied the property prior to it becoming unoccupied. |
| L |
Mortgagee in possession. Unoccupied property that has been repossessed by the bank/building society. |
| M |
Halls of residence. Halls of residence provided mainly for students. |
| N |
Property occupied only by students. Properties occupied only by full-time students, certain non-British spouses and/or school-leavers. Students must satisfy discount disregard criteria and provide supporting evidence. |
| O |
Secretary of State for Defence properties. Properties owned by the ministry of defence provided as living accommodation for armed forces. |
| P |
Visiting forces accommodation. A person is a resident who would otherwise be liable and has a ‘relevant association’ with a visiting force from a country to which the Visiting Forces Act 1952 applies. |
| Q |
Property left empty by bankrupts. Unoccupied property where person liable is a trustee in bankruptcy. |
| R |
Caravan pitches and moorings. Unoccupied caravan pitch or boat mooring. |
| S |
Under 18 years. Occupied only by people under 18 years of age. |
| T |
Unoccupied annexe. A property which forms part of another property and may not be let separately without breaching planning control. |
| U |
Severely mentally impaired. Property solely occupied by people who are severely mentally impaired and who would otherwise be liable to pay the Council Tax. |
| V |
Diplomats. Property occupied by a non-British diplomat who is not a permanent resident of the UK and who would otherwise be liable to pay the Council Tax. |
| W |
Occupied annexe. A property which forms part of another property, and is occupied by a dependent elderly or disabled relative of the occupier of the other dwelling. |
