If a property is exempt it means there is no Council Tax to pay on it. A property can be exempt for a fixed period or it can be exempt indefinitely. The length of time a property is exempt depends on the reason for the exemption.

If you believe that your property should be considered exempt from council tax because it falls into one of the categories below, please download and complete the form:

Occupied properties

An occupied property can be exempt from Council Tax. This is called an occupied property exemption. A property will qualify for an occupied property exemption as long as it is occupied by (or in some cases intended to be occupied by) certain groups of people.

Class M - Student halls of residence

Halls of residence for students are exempt provided the accommodation is:

  • owned or managed by a prescribed educational establishment
  • or owned or managed by a body established for charitable purposes only
  • or subject to an agreement in which an educational establishment has nominated the majority of residents as students.

Class N - Occupied only by students

If a property is occupied only by qualifying students, then a Class N exemption is applicable. If any of the qualifying students have their non-British spouse or dependants living with them, an exemption is still applicable.

Class O - Occupied by armed forces personnel

A property which is occupied by armed forces personnel may be exempt from Council Tax.

Class P - Occupied by visiting forces personnel

A property which is occupied by visiting forces personnel or their dependants may be exempt from Council Tax.

Class S - Occupied by under 18's only

If you are the only person living at your address and you are under 18 years of age, you may not have to pay Council Tax. This exemption will also be granted if more than 1 person lives in the property, but everyone living in the property is under 18 years of age.

Class U - Severely mentally impaired

A property is exempt from Council Tax where the only adult resident or all the adult residents are severely mentally impaired. See Council Tax discounts for more information.

Class V - Occupied by diplomats

A person is disregarded for council tax if s/he is a diplomat and/or benefits from diplomatic immunity. If the person with diplomatic immunity is legally liable for council tax, and there is nobody else in the property with equal or greater interest in that property, then a Class V exemption is applicable.

Class W - Occupied annexes

From 1 April 2014 annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50 per cent reduction in the Council Tax payable on the annexe.

The 50 percent reduction is on top of any other discount you or your relative may be entitled to. For example, if your adult son is living in the annexe on his own he will be liable for Council Tax and be entitled to a 25 percent single occupier discount and a 50 percent annexe discount.

The criteria for the annexe discount is:

  1. The annexe must form part of a single property which includes at least one other property. ie. the annexe must be within the grounds of the main house (not necessarily attached) and must be included in the title deeds of the main house and not registered separately.
  2. And either:
  • The annexe is being used by the resident of the main house, as part of their main home, or
  • The annexe is lived in by a relative of the person who lives in the main house. For this purpose a relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew and niece (also includes great grandparent, great grandchild etc. and great great grandparent etc).

To apply for this discount please contact us giving the reason your believe you qualify.

Other reductions available for annexes

If you have a close relative who lives in the annexe and they are over 65 years of age or they are either severely mentally impaired or substantially and permanently disabled we may be able to award an exemption from Council Tax for the annexe.
If the annexe is unoccupied and cannot be let separately because of a planning restriction then it could also be exempt.
If have any questions concerning either the discount or exemptions for an annexe please contact us.

Unoccupied Properties

Class B - Property left unoccupied by a charity

If you are a registered charity and the property you own is unoccupied, you may not have to pay Council Tax.
More information on Class B exemptions.

Class D - Property left unoccupied by someone in detention

If a person, who normally lives in the property as their main residence and was the only occupier, is absent from the property due to being held in detention, then a Class D exemption may be applicable.

Class E - Patients resident in hospital or care homes

If a person, who previously lived in the property as their main residence and was the only occupier, is absent from the property as they are now resident in hospital or a care home and do not intend to return to the property, a Class E exemption may be applicable.

Class F - Former occupier has died

An unoccupied property may be exempt if the person who was liable has died and the property has remained unoccupied since the date of death. It does not need to be unfurnished.

Class G - Occupation Forbidden by Law

If a property is unoccupied, and cannot be occupied because the law prevents it, a Class G exemption may be applicable.

Class H - Minister’s residence which is unoccupied

Properties that are unoccupied and being held available for a minister of religion as a residence from which s/he will perform the duties of his/her office are exempt from Council Tax.

Class I - Unoccupied as liable person receiving personal care elsewhere

If a property is unoccupied because the liable person has moved out to receive care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class I exemption is applicable.

Class J - Property unoccupied as liable person has moved out to provide care

If a property is unoccupied because the liable person has moved to another residence to provide care for another person due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class J exemption may be applicable.

Class K - Unoccupied as qualifying student owner has moved out to study

A property is exempt if it is unoccupied and:

  • owned by a qualifying student and;
  • that property was the main or sole residence of the owner, until it became unoccupied, and;
  • nobody lived in the property prior to it becoming unoccupied, except for qualifying students.

Class L - Repossessed property, mortgagee in possession

If the property you own has been repossessed and you no longer live there you do not have to pay Council Tax.

Class Q - Trustee in bankruptcy

The Council will grant exemption for Council Tax purposes providing the following circumstances exist:

  • the property is unoccupied and;
  • the person who would be liable for council tax is acting as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.

An exemption can be granted whether the property is furnished or not.

Class R - Unoccupied pitch or mooring

If you own a mooring for a boat or a pitch for a caravan and it is currently vacant then you may be entitled to a reduction in your Council Tax. From the day the mooring or pitch becomes vacant, a full exemption can be granted.

Class T - Unoccupied annexes

An exemption may apply to a dwelling that is an annexe to, or within the grounds of, the main dwelling. The annexe must be unoccupied and may not be let separately from the main property without contravening planning consent.

Contact us

Council Tax enquiry form

01753 475111
Monday to Friday 8am to 7pm

In person

By post
Council Tax Manager,
PO Box 1733,
Slough SL1 1FS

By email
If you are contacting the team via email, please include your account reference number in the subject line.