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More Exemptions

More Exemptions

A Council Tax exemption will apply to properties which meet the conditions below.

  • Care Providers (Class J)

The property has been left unoccupied because the council tax payer has gone to provide care for someone else. The carer does not have to live in the same property as the person being cared for, but must be better able to provide that care from their new home.

There is no time limit on this exemption. However, it does not apply for any period that someone else is living in the property.

Apply online

Furnished Properties where someone lives

  • Students (Class N)

The property is only occupied by students (including student nurses on full time courses), school or college leavers. The exemption does not apply if there is a non-student in the property.

The exemption ceases if any of the occupants cease to be a student on the day that the course ended or that person left the course.

  • Under 18’s (Class S)

The property is only occupied by persons under the age of 18. The exemption ends as soon as one of the occupiers reaches the age of 18.

  • Annexes Occupied by Dependent Relatives (Class W)

The property is part of another property and is the sole or main resident of a person who is a dependent relative of the person living in the other property.

The dependent relative must be aged 65 or over; be severely mentally impaired; or be substantially and permanently disabled.

  • Care Leaver (Class X)

The property is occupied by one or more care leaver or where every resident is either a care leaver or falls under the definition of a student or a severely mentally impaired person.

The Regulations define a care leaver as a person who is -

  • Aged 24 or under (not eligible from 25th birthday); and
  • A category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014.

Please contact us and we will tell you what you need to do.

Other Exemption Classes

  • Class B - Empty properties owned by charities
  • Class D - Properties left empty by people in prison
  • Class G - Properties which cannot be lived in by law
  • Class H - Empty properties held for a minister of religion
  • Class K - Properties left empty by students
  • Class L - Repossessed properties - Apply online
  • Class M - Student halls of residence
  • Class O - Armed forces accommodation
  • Class P - Properties occupied by members of visiting forces
  • Class Q - Properties left empty by a bankrupt person
  • Class R - Unoccupied caravan pitches and boat moorings
  • Class T - Unoccupied annexes
  • Class V - Properties occupied by diplomats

How to Apply?

Contact Council Tax online
  • Tel: 01639 686 188