Council Tax empty levy charge and exemptions

Exemptions

Some properties are exempt from Council Tax. The exemption depends on the property class and can be for occupied and unoccupied properties.

We have provided guidance on the different property classes they may be exempt. Once you have read the guidance. If you would like full details on any exemption, you should contact our Council Tax team.

Applying for an exemption

If you apply for a Council Tax exemption you must continue continue to pay your Council Tax bill while you are waiting for our decision. If you fail to pay existing instalments will take recovery action.

If your claim is successful we will write to you and send you a revised bill taking into account payments already made.  If you overpay you will be entitled to a refund.

Types of exemptions

  • Class B; An unoccupied property owned by an organisation with charitable objectives is exempt for six months after it becomes empty. If it's still unoccupied after 6 months a 100% charge applies
  • Class C; This is now called Discount Class C (empty properties). This Government abolished this class from 1st April 2013 and replaced it with Discount Class C. From this date there will be no exemption available. Properties becoming empty will are liable for  100% Council Tax from the day they become empty.
  • Class D; An unoccupied property which is empty because the owner (who was previously the occupier) is now under detention elsewhere (i.e. prison, mental care home)
  • Class E; An unoccupied property which is empty because the owner (who was previously the occupier) has moved to receive personal care in a hospital or home and will not return home
  • Class F; An unoccupied property which is empty because the owner has died. This exemption is open-ended throughout probate (if applicable). From the date of probate, the executors or personal representatives have a further six months of exemption, providing the property is not occupied or ownership changed in the interim. After that time, a 100% charge will apply
  • Class G; An unoccupied property which is empty because the law prohibits occupation such as a closing order
  • Class H; A property left empty and waiting for a minister of religion to occupy it
  • Class I; An unoccupied property which is empty because the owner is receiving care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder
  • Class J; An unoccupied property which is empty because the owner has moved to provide personal care for the reason given in Class I
  • Class K; An unoccupied property which is empty because the owner is a student but lives away from home whilst studying
  • Class L; A property which has a mortgagee has repossessed
  • Class M; A hall of residence  owned or managed by an educational establishment provided predominantly for students
  • Class N; A property occupied only by individuals who are students or Project 2000 student nurses
  • Class O; Armed Forces barracks, messes and married quarters. where the Ministry of Defense pays contributions. Forces personnel with a second home are entitled to 50% reduction on that property
  • Class P; A property occupied by a member and/or their dependents of a relevant visiting force
  • Class Q; A property left empty and is the responsibility of a bankrupt's trustee
  • Class R; A pitch for a caravan or mooring for a boat which is not currently occupied by a caravan or boat
  • Class S; A property occupied only by people who are under 18
  • Class T; An unoccupied property that comes within the curtilage of another occupied property and can't be let or sold as a separate entity
  • Class U; A property occupied only by people who are severely mentally impaired (except where a non-resident owner is the liable person)
  • Class V; A property occupied only by people for whom diplomatic privileges and immunities apply
  • Class W; A property which is an annex or similar self contained part of a property which is occupied by an elderly or disabled relative of the residents living in the rest of the property. This is not regarded as a separate property for the purposes of Council Tax

False information

When you submit your application for discount you declare that the inforation you have given is true to the best of your knowledge.

We will take action wher we believe that you have knowingly supplied false information to obtain a financial benefit to which a person is not entitled.

Change in circumstance

You should contact us immediately if your circumstances change in a way that may alter your entitlement to this discount.

Appeal against our decision

If you disagree with our decision about your application for discount, you can read our page on how to appeal your Council Tax bill.

Council Tax

Address: Causeway House,
Bocking End,
Braintree,
Essex,
CM7 9HB

Telephone: 01376 557755