Council tax exemptions class list

EXEMPT DWELLINGS - Please contact the Local Taxation section if you need further advice.

Your property may be deemed exempt from Council Tax based on one of the following exemption classes:

Class A Property requiring or undergoing structural alteration or major repair and is substantially unfurnished and unoccupied (may be exempt only if it has been in need of or undergoing such works for less than 12 months. After 12 months has elapsed, the standard 50% charge for dwellings which are no ones main residence, will apply).
Class B Property owned by charities (exempt for up to six months) - 50% Charge thereafter if still unoccupied.
Class C Property unfurnished (*) (exempt for up to six months) - 50% Charge thereafter if still unfurnished.
(*) Qualification for unfurnished is carpets, curtains, fixtures & fittings (e.g. kitchen)
Class D Property left empty by someone who has gone to prison.
Class E Property left empty by someone who has moved to receive care in a hospital or residential care home or hostel.
Class F Property left empty awaiting probate letters of administration to be granted (exempt for up to six months after probate granted) - 50% Charger thereafter if still empty
Class G Property left empty because occupation is forbidden by law.
Class H Property left empty and awaiting occupation by Minister of Religion.
Class I Property left empty by someone receive care elsewhere. (Other than an institution as in Class E).
Class J Property left empty by someone who has moved to provide personal care to another person.
Class K Property left empty by students.
Class L Property left empty because of repossession - mortgagee in possession.
Class M Property is a student hall of residence.
Class N Property occupied only by individuals who are students or Project 2000 student nurses.
Class O Armed Forces barracks (including married quarters).With effect from 1st April 2004 forces personnel with a second home will be entitled to 50% discount on that property
Class P Property occupied by a member and/or their dependents of a relevant Visiting Force.
Class Q Property left empty and is the responsibility of a bankrupt's trustee.
Class R Unoccupied caravan pitch or boat mooring.
Class S Property occupied only by individuals who are under 18 years of age.
Class T Property left empty and which forms part of a single property which includes another dwelling and where there is a planning restriction with regard to their occupation
Class U Property occupied only by individuals who are severely mentally impaired (except in cases where a non-resident owner is the liable person).
Class V Property solely occupied by persons covered by the Diplomatic Privileges Act 1964, the International Organisations Act 1968 and the Commonwealth Secretariat Act 1966 and their spouses (providing that the spouse is not a British citizen).
Class W 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 should not be regarded as a separate swelling for council tax purposes.

Please contact the Local Taxation section if you believe that an exemption should be granted in respect of your property.

Contact details:

Telephone:
01722 434222

Fax:
01722 434430

email:
revs&bens@salisbury.gov.uk...

Postal address:
Pennyfarthing House
18 Pennyfarthing Street
Salisbury
Wiltshire
SP1 1HJ