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Under current legislation exemptions can apply, depending on circumstances, to occupied or unoccupied, furnished or unfurnished properties. Some exemptions are time-limited, while others last the entire period that the conditions are fulfilled. A full list of exemptions is given below. The information given on this page is intended as a guide only. For full details of whether a particular exemption applies, please use the contact details at the foot of this page.
Class A: Properties in need of (or undergoing) major structural repair work
A property which requires major repair work to make it habitable may be exempt. Each case is decided upon the facts relating to the physical condition of the property and the nature of the work that is needed. This exemption can only apply for a period up to 12 months.
The exemption ends if the property becomes occupied or furnished. If the property is occupied for a period of less than six weeks, this will not affect the exemption (other than that there will be no exemption during this time). Before this exemption can be allowed, a visit will be made by a member of Medway Council’s Revenues and Benefits Service to confirm if it applies.
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Class B: Unoccupied dwellings owned by a charity
A property owned by a charity is exempt for up to six months from the date that the last resident moved out, provided it was last used for the purpose of the charity.
The property may remain furnished. If the property is occupied for a period of less than six weeks, this will not affect the exemption (other than that there will be no exemption during this time).
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Class C: New properties
A newly-built property, which is unoccupied and substantially unfurnished, is exempt from council tax for up to six months. The exemption begins from the date that the property is considered to have been completed.
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Class C: Empty properties
To qualify for this exemption, the property must be both unoccupied and substantially unfurnished. The exemption runs from the date that both of these conditions apply and lasts for a maximum period of six months or until the conditions cease to be met. The six-month period relates to the property. If there is a change of ownership subsequently, the new owner is only entitled to the remaining part of the six-month period, as appropriate.
If the property remains unoccupied and unfurnished after the six month period has elapsed, the full council tax becomes payable.
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Class D: A property left empty by a person detained elsewhere
This exemption applies to unoccupied properties where the owner or tenant is detained in prison, hospital or other place of detention. This exemption does not apply if the person has been detained for non-payment of council tax or fines.
Complete a claim online. Confirmation will be sought from the appropriate place of detention.
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Class E: A property left empty by a person now in hospital or a care home
This exemption applies where the owner or tenant has their sole or main residence in a hospital, care home or nursing home in which they are receiving care.
Complete a claim online. Confirmation will be sought from the relevant hospital or care home. Temporary stays in hospital or care homes do not qualify for this exemption.
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Class F: An unoccupied property where the liable person has died
This exemption applies to properties where the person liable for council tax has died. The property must have remained unoccupied since the person's death but it can be furnished.
The exemption can continue for a period of up to six months after probate has been granted.
Where there are other residents in the property, no exemption can be applied. Where a property is owned jointly, the death of one joint owner does not give rise to this exemption.
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Class G: Occupation prohibited by law
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class H: Unoccupied properties awaiting religious occupation
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class I: An unoccupied property where the liable person is receiving personal care
This exemption applies to properties that are unoccupied because the person who last lived there is now receiving care with somebody else. Please note that if the liable person is now living in a care home or nursing home, a Class E exemption may apply.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class J: An unoccupied property where the liable person is providing personal care
This exemption applies to properties which are unoccupied because the owner or tenant has moved elsewhere to provide care.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class K: Empty properties owned by a student
An unoccupied property owned by a student and last occupied solely by that student is exempt from council tax if the student has left the property within six weeks of starting his or her course.
To apply for this exemption, you can download and print an application form (pdf 33KB), complete it and return it to the address at the foot of this page.
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Class L: Properties with a mortgagee in possession
This exemption applies to properties where the mortgagee has taken possession of the property under the terms of the mortgage. The property must be unoccupied to be eligible.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class M: Student halls of residence
The accommodation must be owned or managed by a prescribed educational establishment.
For more infomation or to apply for this exemption, please use the contact details at the foot of this page.
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Class N: Properties occupied solely by students
A property is exempt if it is only occupied by students.
To apply for this exemption, you can download and print an application form (pdf 33KB) and return it to the address below. The council will also need confirmation from your college or university of your student status. This will normally be in the form of a student certificate.
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Class O: Properties in armed forces occupation
Living accommodation for UK armed forces which is owned by the Ministry of Defence is exempt.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class P: Properties occupied by members of visiting forces
This exemption applies if anyone who would be liable for council tax has a relevant association with a visiting force from a country to which the Visiting Forces Act 1952 applies.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class Q: Properties which are empty and where the liable person is a trustee in bankruptcy
Where the person liable to pay the council tax is a trustee in bankruptcy, the property is exempt if it is unoccupied.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class R: An unoccupied pitch or mooring
A pitch which is not occupied by a caravan or a mooring which is not occupied by a boat is exempt.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class S: Properties where all occupants are less than 18 years old
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class T: Unoccupied annexes
This exemption applies mainly to granny annexes. The annexe must be unoccupied and unable to be let separately. Someone from Medway Council’s Revenues and Benefits Service will need to visit the property to determine whether or not this exemption applies.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class U: Properties where all occupants are severely mentally impaired
The exemption applies to properties which are occupied by people who are severely mentally impaired. You can complete a claim online. Confirmation will be sought from your doctor.
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Class V: A property which is the main residence of a person with diplomatic privilege or immunity
A property is exempt if it is the main residence of at least one person on whom such privileges and immunities are conferred.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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Class W: Occupied annexes
A property is exempt if it forms part of another dwelling and is the sole or main residence of a dependant relative of the occupant of the main dwelling. Someone from Medway Council’s Revenues and Benefits Service will need to visit the property to determine whether or not this exemption applies.
For more information or to apply for this exemption, please use the contact details at the foot of this page.
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