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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 apples, please contact us.
Properties in need of, or undergoing, major structural repair work
Unoccupied properties owned by a charity
New properties
Empty and unfurnished property
Properties left empty by a person in detention
Properties left empty by a person in a care home
Properties where the owner has died
Properties which cannot be occupied by law
Empty properties awaiting occupation by a minister of religion
Empty properties where the occupier has moved to receive care elsewhere
Empty properties where the owner has moved to provide care elsewhere.
Properties left empty by students
Properties which have been repossessed
Halls of residence
Properties occupied by students
Properties occupied as armed forces accommodation
Properties occupied by members of visiting forces
Properties left empty by a bankrupt
Empty caravan pitches and boat moorings
Properties occupied by persons under 18
Unoccupied annexes
Properties occupied by severely mentally impaired persons
Properties occupied by persons with diplomatic privileges
Occupied annexes
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 works that are required.
From 1 April 1999, 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 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 staff to confirm if this exemption is applicable.
For more information or to apply for this exemption, please contact us by telephone, e-mail or post. Contact details are shown below.
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 there will be no exemption during this time)
For more information or to apply for this exemption, please contact us by telephone, email or post.
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.
For more information or to apply for this exemption, please contact us by telephone, email or post.
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 consequently, the new owner is only entitled to the remaining part of the six-month period, as appropriate.
If the property remains unocupied and unfurnished after the six month period has elapsed, the full council tax becomes payable.
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class D: Properties 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.
Class E: Properties 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.
Class F: Unoccupied properties where the liable person has died
This exemption applies to properties where the liable person 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.
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class G: Occupation prohibited by law
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class H: Unoccupied properties awaiting religious occupation
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class I: Unoccupied properties 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 contact us by telephone, email or post.
Class J: Unoccupied properties 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 contact us by telephone, email or post.
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.
For more information, please contact us by telephone, email or post. You can also print an application form (pdf 9KB) and return it to the address below.
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 contact us by telephone, email or post.
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 contact us by telephone, email or post.
Class N: Properties occupied solely by students
A property is exempt if it is only occupied by students.
For more information please contact us by telephone, email or post.
You can also print an application form (pdf 9KB) and return it to the address below.
We will also need confirmation from the place of education of your student status. This will normally be in the form of a student certificate.
Class O: Properties in armed forces occupation
Living accommodation for UK armed forces which is owned by the Secretary of State is exempt.
For more information or to apply for this exemption, please contact us by telephone, email or post.
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 contact us by telephone, email or post.
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 contact us by telephone, email or post.
Class R: An unoccupied pitch or mooring
This exemption is applicable from 1 April 1994. 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 contact us by telephone, email or post.
Class S: Properties where all occupants are under 18 years old
This exemption applies from 1 April 1995.
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class T: Unoccupied annexes
This exemption applies from 1 April 1995. It applies mainly to granny annexes. The annexe must be unoccupied and unable to be let separately.
For more information or to apply for this exemption, please contact us by telephone, email or post.
Someone from Medway Council’s Revenues and Benefits Service will need to visit the property to determine whether or not this exemption applies.
Class U: Properties where all occupants are severely mentally impaired
This exemption applies from 1 April 1995. The exemption applies to properties which are occupied by people who are severely mentally impaired.
For more information, please contact us by telephone, email or post.
You can complete a claim online. Confirmation will be sought from your doctor.
Class V Properties which are the main residence of a person with diplomatic privilege or immunity
This exemption only applies fron 1 April 1997. A property is exempt if it is the main residence of at least one person on whom privileges and immunities are conferred.
For more information or to apply for this exemption, please contact us by telephone, email or post.
Class W: Occupied annexes
This exemption only applies from 1 April 1997. 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 contact us by telephone, email or post.
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