Some properties are exempt from Council Tax, when they are unoccupied, and some are exempt when occupied. The lists below give a brief description of the classes of exemption. Each class is subject to certain criteria and these notes are intended for guidance only. If you would like full details on any exemption, please contact the Revenues section of Braintree District Council.

A. Unoccupied and unfurnished dwellings requiring structural or major repair works/alterations to render them habitable - exempt for up to six months following substantial completion of the works and for a maximum of of 12 months
B. Unoccupied dwellings owned by a charity - exempt for up to six months
C. Dwellings left unoccupied and unfurnished, including newly constructed dwellings - exempt for up to six months
D. Dwellings left empty by prisoners
E. Left empty by long stay patients in hospitals and care homes
F. Left empty by deceased persons - exempt for up to 6 months
G. Which are unfit - i.e. occupation prohibited by law
H. Empty clergy dwellings
I. Left empty by people moving to receive personal care from another
J. Left empty by people moving to provide personal care to another
K. Owned and left empty by students
L. Repossessed dwellings
M. Students' halls of residence
N. Occupied only by students
O. Armed Forces' barracks
P. Occupied by members of Visiting Forces (e.g. U.S.A.F.)
Q. Left empty by bankrupts
R. Empty caravan pitches and moorings
S. Occupied only by under 18 year olds.
T. Unoccupied dwelling within curtilage of another dwelling, or one which is difficult to let separately from the other dwelling
U. Occupied only by severely mentally impaired person(s).
V. Diplomats' residences
W. Annexes occupied by elderly or disabled relatives