SECTION D EXEMPT DWELLING CLASSES
A
substantially
unfurnished
Requiring or undergoing major repair work to render it
habitable or it is undergoing structural alterations. This
exemption is limited to 12 months regardless of whether or
not the repairs or structural alterations have been
completed.
This exemption is abolished from 1
st
Full details of the work done or required
together with any supporting documentation,
e.g. Structural Surveyors Report or similar.
B
Unoccupied
Owned by a registered charity and last occupied by the
charity – for the first 6 months since last occupation date.
Charity registration no. Confirmation that was
last occupied in furtherance of the objects of the
C
substantially
unfurnished
Empty for less than six months or a newly erected property
(please note that the exemption relates to the property and
any change in ownership is irrelevant).
This exemption is abolished from 1
st
Date of vacation and furniture removed or for a
new property, when the Council Tax completion
date is determined.
D
Unoccupied
The previous Sole or Main residence of a person in legal
detention.
Details of the place of detention together with
the date first detained and the expected date of
release and Prisoner no. if known
E
Unoccupied
The previous Sole or Main residence of a person who is
now either a permanent hospital patient or a resident in a
Name and address of the hospital, resident care
home or nursing home concerned and the date
that the person became permanently resident.
F
Unoccupied
Occupier now deceased. Personal representative has
been appointed. Less than 6 months since grant of
probate/administration, or all of the period when no
probate/administration granted.
Details of the executor of the estate and the
date of probate or letter of administration
granted. If ownership of the property has been
transferred or the property sold, please supply
G
Unoccupied
Occupation prohibited by law or action taken by Act of
Parliament.
Details of the prohibition explaining what action
is being taken and by whom and any relevant
supporting documentation.
H
Unoccupied
Awaiting occupation by a minister of religion from which
he/she can perform their duties.
Letter of confirmation from the Church that the
property is unoccupied for this reason.
I
Unoccupied
Owners(s)/Tenants living elsewhere and receiving
personal care due to: old age, disablement, illness, alcohol
or drug dependency or mental disorder.
Details of the type of care being provided and
the reason why. Also required is a letter of
confirmation from a person qualified to
comment e.g. doctor or social worker.
J
Unoccupied
Owners(s)/Tenants living elsewhere to provide personal
care due to: old age, disablement, illness, alcohol or drug
dependency or mental disorder.
Details of the type of care being provided and
the reason why. Also required is a letter of
confirmation from a person qualified to
comment e.g. doctor or social worker.
K
Unoccupied
Last occupied only by one or more full time students
residing elsewhere for the purpose of their studies.
Name and address of the student(s) and
student certificates for Council Tax purposes
(available from the administration office of the
educational establishment).
L
Unoccupied
A repossessed property where a mortgagee is in
possession.
Name and address of mortgagee e.g. Bank or
Building Society and if known, the date that the
property was repossessed, along with the
forwarding address for the mortgagee.
M
Occupied
A Hall of Residence that is predominantly used for the
accommodation of students.
Letter of confirmation from the educational
establishment or charitable body concerned.
N
Occupied
All residents are full time students.
Student certificates for Council Tax purposes
for each student (available from the
administration office of the educational
O
Occupied
Armed Forces barracks, messes and married quarters.
A letter of confirmation from the Ministry of
Defence Accommodation Services Unit.
P
Occupied
Dwellings occupied by Overseas Forces.
A letter of confirmation from a commanding
officer.
Q
Unoccupied
Trustee(s) in bankruptcy.
Name and address of trustee and the date of
the bankruptcy.
Vacant caravan pitch or boat mooring.
All the occupiers are under the age of 18 years.
The name and date of birth of the occupant(s)
along with documentary evidence of the age.
Part of premises which include another dwelling where
letting of such a dwelling would be in breach of planning
Written confirmation stating the reason why the
dwelling is unoccupied along with confirmation
of planning restrictions.
All residents are classified as being severely mentally
impaired (for council tax purposes).
A completed application form is required for
each person and also required is a letter of
confirmation from a person qualified to
All residents have diplomatic privileges and immunities.
A copy of relevant identification.
Dwellings occupied as a Granny Annexe, a self-contained
unit that is part of a property and is occupied by a
A completed application form is required.
These forms are available from the Council.
