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Exemptions for Council Tax

If an exemption is granted, this will be shown on your bill. This table explains the reasons:

Class Time Limits Explanation
A 12 Months Dwellings which have been undergoing major works or structural alteration. In either case must be unoccupied and unfurnished. This exemption will be 50% for 12 months.
B 6 Months Unoccupied. Dwelling is owned by a charity.
C 1 Month

Unoccupied and unfurnished. Please note a previous occupier may have claimed part of this exemption. From 1st April 2014 the Discount changed to 100% for the first calendar month only and from the second calendar month the full 100% liability will be charged.

Landlords – Please note that the C1 discount (100%) applies from the date the property becomes unoccupied and substantially unfurnished which can often be prior to the tenancy end date. As a result, your tenant may be entitled to part or all of this 1 month discount period.

D None Unoccupied. Liable person being detained elsewhere (but not in prison for a non payment of a fine or council tax)
E None Unoccupied. Liable person now resident in a hospital, nursing home or care home.
F 6 months from Date of Probate Unoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a licence to occupy.
G None Unoccupied. Occupation prohibited by law.
H None Unoccupied. Awaiting occupation by a minister of religion.
I None Unoccupied. Liable person receiving care elsewhere.
J None Unoccupied. Liable person providing care elsewhere.
K None Unoccupied. Liable person is a full time student.
L None Unoccupied. The dwelling has been taken into possession by a mortgage lender.
M None Occupied - Occupied as a hall of residence
N None Occupied - entirely by students.
O None Occupied/Unoccupied - British armed forces accommodation.
P None Occupied - visiting forces.
Q None Unoccupied. Liable person is a trustee in bankruptcy.
R None Unoccupied. Pitch/mooring not occupied by caravan/boat.
S None Occupied only by person/s under 18 years old.
T None Unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling.
U None Occupied only by person/s who are severely mentally impaired.
V None Occupied only by a person who is a diplomat or a member of an international organisation headquartered in the UK.
W None Occupied - An elderly or disabled relative living in a separate dwelling forming part of a larger property.

If your bill shows that a discount or exemption has been allowed you must tell us, within 21 days, of any change in circumstances which could affect this discount. If you do not you may have to pay a penalty of £70 on the first occasion and £280 on each occasion thereafter.



Wyre Forest District Council