Other Council Tax disregards and exemptions

We will disregard you if you are:

18 years old
a parent or carer claims Child Benefit for you

You will need to provide a letter from HMRC confirming:

your name
your date of birth
the date up to which Child Benefit entitlement for you is due

To apply as a disregarded person, you must contact us to tell us about your circumstances.

We will disregard you if you are an apprentice and you are:

employed to learn a trade or profession
completing a training programme leading to a qualification. You must be completing an OFQUAL recognised qualification
earning a salary or receive an allowance which totals a maximum of £195 per week. This is before deductions for Income Tax and National Insurance

There is no maximum age to qualify as an apprentice.

To qualify as a disregarded person, you will need to download and complete the form. You can also request a form to be sent to you by post.

You must send your completed copy of the form to us. Both you and your employer must complete it.

This exemption applies when a property is unoccupied following the death of the person who is liable for the tax.

This includes:

property that becomes unoccupied because of the death, and
any property that was already unoccupied, where the deceased person was solely liable for the tax for that property

The exemption will apply until probate or letters of administration is granted, if:

no-one else is liable for Council Tax from the date of death, and
the property remains unoccupied from the date of death onwards

If the property remains in the hands of the estate, the exemption continues for a further six months after the date of grant.

The exemption ends six months after the date of grant. If the property remains unoccupied, we will charge full Council Tax. While the property remains in the hands of the estate, the executor will be responsible for the charge.

The executor must notify us of:

the date when the property becomes substantially unfurnished
the date when probate or letters of administration is granted and to whom
any details of the property becoming occupied, marketed for let or marketed for sale
any change in legal ownership of the property (including ownership passing to a beneficiary)

The exemption will not apply where another person, other than the deceased, is the owner or joint owner of the property. This is because liability for Council Tax transfers to any owner/joint owner from the date of death.

If the deceased was a tenant at the time of their death, the exemption will apply until the end date of their tenancy.

If there other people are living in a property owned or rented by a deceased person, we will not be able to apply an exemption. This is because the property does not become unoccupied and liability for the tax will pass to another resident.

This is known as Class F exemption. You can apply to claim this Class F exemption.

This exemption applies if a charity owns an unoccupied property, providing the property was last occupied in connection with the charitable aims of the organisation. This includes housing associations that provide social housing accommodation.

The exemption applies for a maximum period of six months, starting from the date the last resident moved out. The property can be furnished or unfurnished during this time.

The exemption will end if the property becomes occupied or when the six months exemption period expires.

This is known as Class B exemption. You can apply to claim this Class B exemption.

This exemption applies when the occupier (and any spouse or civil partner) is liable for Council Tax but is a diplomat.

This is known as Class V exemption.

When you apply, you will need to provide evidence of your diplomatic privilege and immunity.

You can apply to claim this Class V exemption now.

This exemption applies when there is no caravan on a caravan pitch, or no boat on a mooring.

The exemption will end when a caravan or boat is moved onto the pitch or mooring.

This is known as Class R exemption. You can apply to claim this Class R exemption now.

The exemption applies where an educational establishment, such as a college or university, own or manage student accommodation.

The educational establishment must provide the accommodation predominantly for students to live in (part of the accommodation can be occupied by staff).

This is known as Class M exemption. You can apply to claim this Class M exemption.

This exemption applies if the liable person moves out of their home, leaving it unoccupied, to live elsewhere (not in a care home, or in hospital) to receive personal care, or provide care for someone else.

The person receiving care must need care due to:

old age
disablement
illness
past or present alcohol or drug dependence
past or present mental disorder

The person providing care does not need to live in the same property as the person who requires care. However, it is essential that the care provider is better able to provide care from their new residence than from their usual home.

The exemption applies to a property while it is unoccupied, and while care is being given or received at another address.

The exemption will end if:

the person returns to live at their home again, or
the person receiving care no longer requires the care, or
anyone else moves into the unoccupied property

This is known as Class I exemption if it relates to a person receiving care, or a Class J exemption if it relates to a person providing care. You can apply to claim a Class I or a Class J exemption.

The exemption applies where the occupier (and any non-British dependants living with them) has a relevant association with a Visiting Force.

This is known as Class P exemption.

When you apply, you will need to provide evidence of:

your membership of the visiting force
the period of membership
evidence of nationality for any dependants

You can apply to claim this Class P exemption now.

This exemption applies to an unoccupied property that is being held for use by a minister of religion. The minister can be from any denomination. The minister must use the property as the residence from which they perform their duties.

The exemption will end if:

the property becomes occupied by someone who is not a minister of religion
there is no longer an intention for the property to be next occupied by a minister of religion

This is known as Class H exemption. You can apply to claim this Class H exemption.

This exemption applies when the owner of an unoccupied property is a mortgagor subject to a repossession.

The mortgagee is the organisation who provided a loan (usually a bank or building society). The mortgagee has the right to take possession of the property if the mortgagor defaults on the loan.

When a mortgagee takes possession and the property is unoccupied, the mortgagor remains liable for Council Tax, but the property will be exempt from the date of repossession.

The exemption will end when possession is relinquished or the property is sold.

This is known as Class L exemption.

When you apply, you will need to provide a copy of the court order, confirming the date of repossession and the mortgagee’s details.

You can apply to claim this Class L exemption now.

This exemption applies when all residents of a property are aged under 18.

The owner will be liable for Council Tax (as anyone under 18 years old cannot be held liable) but will be able to claim the exemption.

The exemption will end when any resident of the property reaches 18 years of age or someone aged 18 or over moves in.

This is known as Class S exemption.

When you apply, you will need to provide evidence of the date of birth for each of the residents of the property.

You can apply to claim this Class S exemption now.

This exemption applies when occupation of a property is prohibited by law.

Occupation of the property must be:

restricted by a planning condition that prevents occupancy under the Town and Country Planning Act 1990; or
prohibited by law; or
being kept unoccupied by reason of other action taken, under powers conferred by or under any Act of Parliament, with a view to prohibiting occupation or acquiring it

If the property is unoccupied due to action between individuals or companies under contract law, this exemption does not apply.

This exemption does apply if a property has been deemed unfit for human habitation.

The exemption will end if:

the property becomes occupied (which includes occupation by squatters) or,
the period of prohibition ends

This is known as Class G exemption. You can apply to claim this Class G exemption.

We will disregard you if you are currently detained in a prison, hospital or other place. This includes detention under the Immigration Act 1971 and under the Mental Health Act 1983.

A person detained in police custody will count as an adult in your home until a court has remanded them in custody.

Your home must remain the detained person’s usual home. This means it must be the place they intend to return to when the detention period ends.

The reason for detention must not be for non-payment of Council Tax or fines.

If there is no-one else living in the property, the property itself will be exempt, known as a Class D exemption.

The exemption will end if:

the property is occupied by anyone else whilst the liable person remains in detention, or
the liable person’s detention ends, or
the detainee is no longer liable for the tax (if their property is sold or their tenancy ends)

You can apply to claim this disregard/exemption.

We will disregard you if you:

are 18 or 19 years old
leave school or college between 1 May and 31 October

You will count as an adult living in your home from 1 November that year.

You will need to provide a letter from your school or college that confirms:

your name and home address
your date of birth
the date when you left school or college

To apply as a disregarded person, you must contact us to tell us about your circumstances.

This exemption applies if all the residents of a property are students. You can find full details of who qualifies as a student.

The exemption will end if:

anyone who is not a students moves in, or
any of the student residents finish their course

You can apply for this Class N exemption now.

You can also see related information for how to apply for a student disregard.

This exemption applies when the person liable for the unoccupied property is a trustee in bankruptcy.

The exemption applies:

on unoccupied property that is furnished or unfurnished
even where the trustee is jointly liable with any other person

The exemption will end when:

the trustee in bankruptcy is discharged from bankruptcy or,
when the property becomes occupied, or
ownership legally transfers to someone else

This is known as Class Q exemption.

When you apply, you will need to provide proof of the bankruptcy order.

You can apply to claim this Class Q exemption now.

This exemption applies if:

a property is unoccupied, and
is owned by a student who has a main home elsewhere,

However, when it was last occupied, it must have been the sole or main home of that student owner.

If the owner moved to their new home before becoming a student, this exemption can only apply if they become a student within six weeks of moving out and leaving the property they own unoccupied.

The exemption will end when the owner is no longer a student, or if anyone moves into the unoccupied property.

You can apply to claim this Class K exemption now.