Council Tax Exemptions
The following is a brief description of classes of dwellings prescribed by the Government as exempt from payment of the Council Tax.
Class A a vacant dwelling requiring or undergoing major repair works to render it habitable and for up to six months after the works are substantialy complete.
Class B unoccupied and unfurnished dwellings owned and last occupied in the furtherance of the objects of a charity.
Class C unoccupied and unfurnished dwellings(Dwellings in CLASSES B and C are exempt for a maximum period of 6 months from the day they become unoccupied or unfurnished).
Class D unoccupied dwellings where the last sole occupier is now in detention/prison.
Class E unoccupied dwellings where the last sole occupier is now in a hospital or a nursing or care home.
Class F unoccupied dwellings where the person liable is so as a personal representative, where no grant or probate of letters of administration has been made, and for 6 months after such grant is made.
Class G unoccupied dwellings where occupation is prohibited by law.
Class H unoccupied dwellings held for occupation by a minister of religion.
Class I unoccupied dwellings where the last sole occupier is resident elsewhere receiving care because of illness, disablement etc..
Class J unoccupied dwellings where the last sole occupier is elsewhere providing care to someone who needs it because of illness, disablement etc..
Class K unoccupied dwellings where the last sole occupier is a student who is living elsewhere.
Class L unoccupied dwellings where the mortgagee is in possession.
Class M halls of residence occupied mainly by students.
Class N dwellings occupied wholly by students.
Class O dwellings owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation.
Class P dwellings where one of the liable persons is a member of a visiting force.
Class Q unoccupied dwellings where the liable person is so in his capacity as a trustee in bankruptcy.
Class R unoccupied caravan sites and boat moorings.
Class S dwellings occupied only by a person or persons under 18.
Class T unoccupied dwellings which form part of a single property which includes another dwelling and may not be let separately from that other dwelling without a breach of planning law.
Class U dwellings occupied only by a person or persons who are severely mentally impaired.
Class V dwellings occupied by a diplomat or diplomat’s partner.
Class W an annexe or similar self-contained part of a property which is occupied by an elderly or disabled dependent relative of the residents living in the rest of it.
To find out more about these exemptions or to make an application please contact:
Customer Relations
North Wiltshire District Council
Monkton Park
Chippenham
Wiltshire
SN15 1ER
Tel: 01249 706246
Fax: 01249 443158
E:mail: customerservices@northwilts.gov.uk
Class A a vacant dwelling requiring or undergoing major repair works to render it habitable and for up to six months after the works are substantialy complete.
Class B unoccupied and unfurnished dwellings owned and last occupied in the furtherance of the objects of a charity.
Class C unoccupied and unfurnished dwellings(Dwellings in CLASSES B and C are exempt for a maximum period of 6 months from the day they become unoccupied or unfurnished).
Class D unoccupied dwellings where the last sole occupier is now in detention/prison.
Class E unoccupied dwellings where the last sole occupier is now in a hospital or a nursing or care home.
Class F unoccupied dwellings where the person liable is so as a personal representative, where no grant or probate of letters of administration has been made, and for 6 months after such grant is made.
Class G unoccupied dwellings where occupation is prohibited by law.
Class H unoccupied dwellings held for occupation by a minister of religion.
Class I unoccupied dwellings where the last sole occupier is resident elsewhere receiving care because of illness, disablement etc..
Class J unoccupied dwellings where the last sole occupier is elsewhere providing care to someone who needs it because of illness, disablement etc..
Class K unoccupied dwellings where the last sole occupier is a student who is living elsewhere.
Class L unoccupied dwellings where the mortgagee is in possession.
Class M halls of residence occupied mainly by students.
Class N dwellings occupied wholly by students.
Class O dwellings owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation.
Class P dwellings where one of the liable persons is a member of a visiting force.
Class Q unoccupied dwellings where the liable person is so in his capacity as a trustee in bankruptcy.
Class R unoccupied caravan sites and boat moorings.
Class S dwellings occupied only by a person or persons under 18.
Class T unoccupied dwellings which form part of a single property which includes another dwelling and may not be let separately from that other dwelling without a breach of planning law.
Class U dwellings occupied only by a person or persons who are severely mentally impaired.
Class V dwellings occupied by a diplomat or diplomat’s partner.
Class W an annexe or similar self-contained part of a property which is occupied by an elderly or disabled dependent relative of the residents living in the rest of it.
To find out more about these exemptions or to make an application please contact:
Customer Relations
North Wiltshire District Council
Monkton Park
Chippenham
Wiltshire
SN15 1ER
Tel: 01249 706246
Fax: 01249 443158
E:mail: customerservices@northwilts.gov.uk
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