North Lincolnshire Council

Exemptions from Council Tax

If a property meets the requirements for an exemption then Council Tax won’t need to be paid for a certain amount of time. Each class of exemption has different requirements.

Please tell us immediately of any change in circumstances, because it will affect your Council Tax bill.

You can apply for an exemption using our online form.

The information below is for guidance only, and certain conditions may apply in order to qualify for an exemption. For further information on exemptions please contact us using the details on this page.

Exemption Class
Description Requirements
Class A Structural work Exemption abolished from 01 April 2013
Class B Owned by a charity A property which is unoccupied for less than 6 months and is owned by a body established for charitable purposes, and was previously occupied by that body
Class C Unoccupied and unfurnished properties Exemption abolished from 01 April 2013
Class D In detention An unoccupied property which would be the sole or main residence of the owner/leaseholder/tenant detained under the Mental Health Act or was previously the sole or main residence of the owner/leaseholder/tenant who had been held in detention since he last occupied the property
Class E Residential care A property which is unoccupied and was previously the sole or main residence of a person who is an owner/leaseholder/tenant and who is permanently in residential care.
Class F Deceased owner A property which has been unoccupied since the date of death of a person who was an owner/leaseholder and where no other person is liable in any other capacity, i.e. a person who was a joint owner with the deceased, and where a person is acting as an executor or administrator and less than 6 months have elapsed since the date on which probate was granted
Class G Occupation is prohibited by law An empty property whose occupation is prohibited by law or kept unoccupied by any Act of Parliament. This may include properties where a planning restriction on occupation applies
Class H Minister of Religion A property which is unoccupied and held for occupation by a minister or religion from which to perform the duties of his office
Class I Receiving personal care A property which is unoccupied and was previously the sole or main residence of a person who is an owner/leaseholder/tenant and who has their sole or main residence elsewhere (but not a hospital, residential care home, nursing home or bail hostel) for the purposes of receiving personal care required by the reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder
Class J Providing personal care A property which is unoccupied and was previously the sole or main residence of a person who is an owner/leaseholder/tenant and who has their sole or main residence elsewhere (but not a hospital, residential care home, nursing home or bail hostel) for the purposes of receiving personal care required by the reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder
Class K Properties left unoccupied by a person who is/has become a student A property which is unoccupied and which was last occupied by the owner/leaseholder who has been a student since he ceased to occupy the property as his sole or main residence or has become a student within 6 weeks of the day he last ceased to occupy the property
Class L Properties left unoccupied due to repossession A property which is unoccupied and was re-possessed by the mortgagee
Class M Halls of residence A property comprising a hall of residence which is occupied or unoccupied and which is/was used mainly for the accommodation of students
Class N Occupied by students A property which is occupied by one or more residents or which is occupied as term time accommodation and where all such residents are students
Class O  Armed Forces accommodation A property which is occupied or unoccupied and owned by the Secretary of State for Defence and held for the purposes of Armed Forces accommodation i.e. barracks, messes and married quarters but excluding accommodation for visiting forces
Class P  Visiting Forces A property which is occupied or unoccupied in respect of which at least one person has a relevant association with a Visiting Force
Class Q  Trustee in bankruptcy A property which is unoccupied and where the liable person is trustee in bankruptcy
Class R  Caravan pitch or mooring A dwelling consisting of a pitch or mooring which is not occupied by a caravan or boat
Class S  Under 18 A property which is occupied only by a person or persons aged under 18 years
Class T  Unoccupied Annexe An unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling without a breach of the planning control
Class U  Mentally impaired A property which is occupied only by a person or persons who is or are mentally impaired and who would have been liable for the Council Tax charge
Class V  Diplomat A property in respect of which at least one person, who would be liable to pay Council Tax, is a diplomat or a person who benefits from diplomatic immunity and who is not a British Citizen and has no other residence in the United Kingdom
Class W  Occupied Annexe An occupied dwelling which forms part of a single property, including at least one other dwelling, and which is the sole or main residence of a dependent relative of a person resident in that other dwelling