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Property exemptions

If your property meets any of the criteria below you could be able to claim an exemption from all or some of the Council Tax.

The duration of the exemption will depend on the classification of the property.

All other classifications of available property exemptions are listed in the tables below.

Unoccupied properties

Classification descriptions for Council Tax exemptions applied to unoccupied properties:

Exemption Classification. Description of Exemption.
Class B The unoccupied property is owned by a charity that has been empty for a maximum of six months.
Class D The person who would otherwise occupy the property is in prison leaving the property empty. This exemption does not apply if the occupier of the property is in prison for non payment of council tax.
Class E The person who would otherwise occupy the property is a long-stay hospital patient or in a nursing home.
Class F Where a property is left unoccupied following the death of the owner or tenant, an exemption can be granted until probate is granted or letters of administration are obtained, and for up to six months afterwards if it remains unoccupied.
However, if someone else has a legal interest in the property, the exemption will not apply and a full charge will be payable.
Class G Occupation of the empty property is prohibited by law.
Class H Unoccupied property held available for use of ministers of religion from which to carry out their duties.
Class I A property becomes unoccupied because the resident liable for the tax needs to live elsewhere to receive personal care.
Class J A property becomes unoccupied because the resident liable for the tax needs to live elsewhere to provide personal care for someone else.
Class K A property is left unoccupied by a student or students if this was previously their main or sole residence.
Class L An unoccupied property where the mortgage lender has repossessed the property from the borrower. The exemption remains in place until the property is sold or possession relinquished.
Class O Property owned by the Ministry of Defence and held available for occupation by serving personnel, members of visiting forces or certain international organisations.
Class Q Property is left empty due to bankruptcy.
Class R Unoccupied caravan pitch or boat mooring.
Class T Unoccupied ancillary accommodation such as annexes which may not be let separately without being in breach of planning regulations.

 

Occupied properties

Classification descriptions for Council Tax exemptions applied to occupied properties:

Exemption Classification Description of Exemption
Class M Student halls of residence.
Class N Premises where all the residents are students.
Class O Property owned by the Ministry of Defence occupied by serving personnel.
Class P Property owned by Ministry of Defence and occupied by members of visiting forces.
Class S Property occupied by solely by persons under 18 years old.
Class U Property occupied only by one or more residents who have a severe mental impairment. This exemption does not include residential care homes and so on, where the owner is liable for payment of council tax
Class V Property occupied by a foreign diplomat or a member of an international organisation headquartered in the UK
Class W Any part of a property such as an annex which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65, has a severe mental impairment or is substantially and permanently disabled.

 

More Information.

If you would like more specific information about discounts, disregards and exemptions and how you can apply for them please visit our discounts and disregards section.

If you have any enquires about Council Tax discounts and exemptions please email counciltax@redditchbc.gov.uk

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