Empty property exemptions
This information is for guidance only. We will work out your claim when we get your form.
| Class | Property description | Exemption period | Apply |
|---|---|---|---|
| B | Property is owned by a charity and was last occupied in accordance with the purposes of the charity. | Six months maximum | Exemption for Class B (PDF) [74KB] (opens new window) |
| D | Owner or tenant is detained in a prison, hospital or other place of detention. | For the period of detention or until the property becomes re-occupied, whichever the sooner. | Exemption for Class D (PDF) [189KB] (opens new window) |
| E | Owner or tenant now lives in a hospital, care home, nursing home or hostel. | For the period the owner / tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner. | Exemption for Class E (PDF) [189KB] (opens new window) |
| F | The Council Tax payer has died and there has been no grant of probate or award of letters of administration. | Exemption ends when:
| Exemption for Class F (PDF) [74KB] (opens new window) |
| G | Empty property which cannot be occupied by law. | For the period occupation is prohibited by public law. | Exemption for Class G (PDF) [74KB] (opens new window) |
| H | Empty property awaiting occupation by a minister of religion. | For the period the property is empty. | Exemption for Class H (PDF) [74KB] (opens new window) |
| I | Owner or tenant has moved out to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner. | Exemption for Class I (PDF) [189KB] (opens new window) |
| J | Owner or tenant has moved out to provide personal care to another person. The care provided must be in relation to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder. | For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner. | Exemption for Class J (PDF) [188KB] (opens new window) |
| K | Owner is a student and when last occupied it was by that student. If the owner becomes a student within 6 weeks of leaving the exemption still applies. | For the period the owner is a student. | Exemption for Class K (PDF) [74KB] (opens new window) |
| L | An empty property where the mortgagee (bank/building society) is in possession. | Exemption continues until either possession is given up by the mortgagee or the property is sold. | Exemption for Class L (PDF) [74KB] (opens new window) |
| Q | An empty property where the trustee in bankruptcy would have to pay Council Tax. | Exemption continues for the period the trustee would be responsible to pay the Council Tax. | Exemption for Class Q (PDF) [74KB] (opens new window) |
| R | An empty caravan pitch or boat mooring. | The whole period the pitch or mooring is not occupied by a caravan or a boat. | Exemption for Class R (PDF) [74KB] (opens new window) |
| T | An unoccupied annexe to an occupied dwelling. The unoccupied part may not be let separately from the other dwelling without a breach of planning control. These are commonly referred to as "granny annexes". | The whole period the annexe is unoccupied | Exemption for Class T (PDF) [185KB] (opens new window) |
Contact us
Council Tax
Civic Centre
Regent Street
Gateshead
NE8 1HH
0191 433 3600