Summary

This is page two of the Council Tax Exemptions pages.

 

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Class J Dwellings left empty by people providing care
An unoccupied dwelling which, when last occupied, was the sole or main residence of an owner or tenant who now lives elsewhere for the purposes of providing personal care to another individual.

 

Class K Dwellings left empty by students
An unoccupied dwelling which, when last occupied, was the sole or main residence of a student, or a person who became a student within 6 weeks of vacating the dwelling, and where there is no other person liable to pay the Council Tax.

 

Class L Repossessed dwellings
An unoccupied dwelling where there is a mortgagee in possession.

 

Class M Halls of residence
Occupied dwellings provided predominantly for the accommodation of students and which is owned by an educational or charitable body or where the institution nominates the majority of occupants.

 

Class N Dwellings occupied by students or school leavers
An occupied dwelling where all the residents are students aged 18 or over, school or college leavers, and/or the spouse or dependant of a student and who is not a British Citizen and is prohibited by law from seeking employment or claiming benefit.

 

Class O Armed Forces Accomodation
Occupied and unoccupied dwellings owned by the Secretary of State for Defence, and used to provide armed forces accommodation, but not for visiting forces.

 

Class P Accomodation for visiting forces
An occupied dwelling where at least one of the occupiers, who would be liable to pay the Council Tax, has a relevant association with a visiting force.

 

Class Q Dwellings left empty by bankruptcy
A dwelling which is unoccupied and where the person who would be liable is a trustee in bankruptcy.

 

Class R Empty pitches and moorings
A pitch or mooring which is not occupied by a caravan or boat.

 

Class S Minors
An occupied dwelling where the only resident(s) are under 18 years of age.

 

Class T Prohibited to be let separately from another dwelling
An unoccupied dwelling, which is a self contained part of another dwelling, and may not be let separately from the other dwelling due to planning restrictions.

 

Class U The severely mentally impaired
An occupied dwelling where the only resident(s) are severely mentally impaired and there are no other persons liable to pay the Council Tax, or any other liable person is a Student, whether or not the Student occupies the dwelling.

 

Class V Accomodation for diplomats
An occupied dwelling where a resident, who is liable to pay the Council Tax, is a diplomat.

 

Class W Elderly relative annexes
A dwelling, which is a self contained part of another dwelling, and is occupied by an elderly or disabled relative of the occupier.

 

If you need further information or advice please contact the Revenues Section.| 

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