Editing Council Tax (section)

===Exemptions===

Some dwellings are automatically exempt from Council Tax liability; these are officially organised into a number of distinct classes. Most of these exemption classes only apply when the property is completely unoccupied; these are as follows:

{| class="wikitable"
|-
! Class !! Description
|-
! B
| Furnished dwellings owned by a charity (up to six months). 
|-
! D
| Where the previous occupant(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax.
|-
! E
| Where the previous occupant(s) have moved into a hospital or care home, and the dwelling had been their sole or main residence. 
|-
! F1
| Where the previous occupant(s) have died (lasts for as long as it takes until F2 applies)
|-
! F2
| Where the previous occupant(s) have died and their estate has been granted probate or letters of administration (up to 6 months - 50% of tax applies thereafter)
|-
! G
| A dwelling where occupation is prohibited by law
|-
! H
| Where the future occupant would be minister(s) of any religion. 
|-
! I
| Where the previous occupant(s) have moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence. 
|-
! J
| Where the previous occupant(s) have moved elsewhere in order to provide personal care to a 3rd party, and the dwelling had been their sole or main residence.
|-
! K
| Where the owner is a student, who last lived in the dwelling as their main home. 
|-
! L
| Where the dwelling has been repossessed by a mortgage lender. 
|-
! Q
| Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy. 
|-
! R
| An empty caravan pitch, or a boat mooring not in use. 
|-
! T
| A ''[[granny flat]]'' which, due to planning restrictions, cannot be let separately from other parts of the same single overall property. 
|}

The remaining exemption classes apply not only when the property is unoccupied, but also when certain categories of people are living there:

{| class="wikitable"
|-
! Class !! Description
|-
! M
| A hall of residence provided predominantly for the accommodation of students. 
|-
! N
| A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers. 
|-
! O
| Armed forces's accommodation. 
|-
! P
| A ''[[granny flat]]'' within a single overall property, within which at least one person who would otherwise be liable has a relevant association with a visiting force. 
|-
! S
| A dwelling where all occupants are aged under 18. 
|-
! U
| A dwelling occupied only by a person, or people, who is or are [[Severe mental impairment|severely mentally impaired]] and who would otherwise be liable to pay Council Tax, or on exclusion of such occupants would be in exemption class N. 
|-
! V
| A dwelling in which at least one person who would otherwise be liable is a diplomat. 
|-
! W
| A ''granny flat'' occupied by a dependant relative of a person in another dwelling within the same single overall property.
|}

Other classes existed historically and are no longer mandatory.  Councils may still offer 100% discount; some discount or no discount at all at their discretion.  Once a property has been vacant for over 2 years, they have the right to levy a surcharge of up to an additional 50% on the standard Council Tax rate for the property.

{| class="wikitable"
|-
! Class !! Date abolished !! Description
|-
! A
| 1 April 2013
| Vacant dwellings where major repair works or structural alterations are required, underway or recently complete (up to twelve months). 
|-
! C
| 1 April 2013
| A vacant dwelling (i.e. empty and substantially unfurnished) (up to six months). 
|}

All persons normally resident in a property are counted for Council Tax liability. However, certain classes of person are treated as 'disregarded persons'. Such persons do not count towards occupancy. If a property is occupied entirely by disregarded persons then it is taxed as an empty property (50% discount) unless it otherwise qualifies for total exemption.<ref>[https://www.citizensadvice.org.uk/housing/council-tax/paying-council-tax/#h-properties-exempt-from-council-tax "Paying council tax"]. 6 January 2020. {{webarchive|url=https://web.archive.org/web/20230225010124/https://www.citizensadvice.org.uk/housing/council-tax/paying-council-tax/ |date=25 February 2023}} Citizens Advice. Accessed 7 March 2023.</ref>

A person is disregarded if they are:
* aged 17 or under (but S above may apply).
* aged 18 and someone is entitled to draw [[child benefit]] for them.
* a school or college leaver aged under 20 who left after 30 April in any year (disregarded until 1 November in the same year even if employed and counts toward exemption N above).
* a full-time student on a qualifying course of education (but N above may apply).
* a foreign language assistant on the official British Council programme (but N above may apply as this counts as being a student).
* a spouse, partner or dependent of either of the above two classes who is not a British citizen and is prohibited from working or claiming benefit by the immigration rules (but N above may apply).
* a young person on a government training scheme or in certain kinds of apprenticeship.
* a prisoner or someone who has been detained for deportation or detained under the [[Mental Health Act]].
* someone who is [[Severe mental impairment|severely mentally impaired]] (but U above may apply).
* a long-term patient in a hospital or resident in a care home.
* living in a hostel which provides care or treatment because of old-age; physical or mental disability; past or present alcohol or drug dependence; past or present mental illness.
* living in a bail or probation hostel.
* a live-in carer (exemption J may apply to their original home).
* staying in a hostel or night shelter.
* a member of any religious community.
* a member of a visiting armed force.
* a dependent of a member of a visiting armed force.