Council tax exemptions: full list for UK properties

Council tax exemptions are specific circumstances where you pay £0 council tax, unlike discounts which reduce your bill by a percentage.

What is a council tax exemption?

A council tax exemption means you pay £0 council tax. Your bill is reduced to zero for as long as the exemption applies. Exemptions are different from discounts:

• Exemption: £0 bill (full exemption)
• Discount: percentage reduction (e.g., 25% single person discount, 50% severely mentally impaired discount when not fully exempt)

Exemptions apply to the property or occupier, not the household income. Unlike Council Tax Reduction (which is income-tested), exemptions are based on specific circumstances defined by law.¹

Full list of council tax exemptions

The UK government defines exemption classes A to W. Here are the most common exemptions:

Students (Class N)

Full-time students are exempt from council tax if everyone in the household is a full-time student. A full-time student is someone on a course lasting at least 1 academic year with at least 21 hours/week of daytime study.²

If you share with non-students, you do not get the exemption. Instead, student household members are disregarded when calculating discounts (so a student living with 1 non-student gets the 25% single occupier discount).

Proof needed

Student certificate from your university or college, showing you're enrolled full-time

Duration

Lasts as long as you're enrolled full-time (renew each academic year)

Severely mentally impaired (Class U)

Severely mentally impaired (SMI) residents are exempt from council tax if they live alone, or get a 50% discount if they live with others. To qualify, you must:

• Have a severe impairment of intelligence and social functioning (e.g., dementia, stroke, Parkinson's)
• Receive a qualifying disability benefit (Attendance Allowance, middle or higher rate Disability Living Allowance care component, Personal Independence Payment daily living component, or equivalent)

A GP or consultant must certify the severe mental impairment. The exemption or discount applies from the date the impairment began, not the date you apply (so you can backdate if diagnosed retrospectively).³

Proof needed

Doctor's certificate confirming severe mental impairment + evidence of qualifying disability benefit

Duration

Lasts as long as the impairment and benefit continue (council may review annually)

Empty properties (Classes A, B, C)

Properties left empty in specific circumstances get temporary exemptions:

• Class A: Property empty because the resident is in prison or detention (exemption lasts as long as they're detained)
• Class B: Property empty because the resident is in hospital or care home long-term (lasts up to 6 months in some councils, indefinite in others)
• Class C: Property empty and unfurnished (exemption for up to 6 months from the date it became empty)

After the exemption period ends, most councils charge the full council tax rate on empty properties. Some councils charge a premium (up to 300% extra) on properties empty for over 2 years.

Major structural works (Class A)

Properties undergoing major structural repair work or being converted (e.g., barn conversion, commercial to residential) are exempt for up to 12 months. The property must be genuinely uninhabitable and the work must be structural (not just redecoration).

Proof needed

Building Control approval, planning permission, contractor invoices, photos showing uninhabitable state

Duration

Up to 12 months from the date the property became uninhabitable

Diplomats and visiting forces (Classes O, P)

Diplomats and members of international organisations (UN, NATO) are exempt from council tax under the Vienna Convention. Visiting armed forces and their dependents are also exempt.

Annexes (Class W)

An annex occupied by a dependent relative (elderly parent, adult child with a disability) is exempt from council tax if the main property is also occupied by a family member. The annex must be part of the same property (granny flat, converted garage) and cannot be let to a tenant.

Other exemptions

Less common exemptions include:

• Class D: Property left empty by someone who has moved to receive personal care
• Class E: Property left empty by someone who has moved to provide personal care to another person
• Class F: Property where everyone has died (exemption for up to 6 months after probate)
• Class I: Property repossessed by a mortgage lender
• Class J: Property where the resident is a minister of religion

How to claim council tax exemption

Contact your local council to claim an exemption. You'll need to:

1. Complete the council's exemption application form (usually available online)
2. Provide proof of the exemption (student certificate, doctor's certificate, building control approval, etc.)
3. Wait for the council to process your application (typically 2-4 weeks)

If approved, the exemption applies from the date the exemption circumstances began, not the date you applied. You can backdate claims if you only discover later that you were eligible.

Most exemptions require annual renewal (students renew each academic year, SMI residents may be reviewed annually). The council will write to you when renewal is due.

Proof needed for each exemption

Each exemption requires specific evidence:

• Student: Student certificate from university/college (issued free by the student office)
• Severely mentally impaired: Doctor's certificate + letter confirming you receive a qualifying disability benefit
• Empty property (prison/hospital): Letter from prison/hospital confirming the person is detained or resident
• Major works: Building Control approval notice, planning permission, contractor invoices, photos showing the property is uninhabitable
• Diplomat: Letter from the Foreign, Commonwealth and Development Office confirming diplomatic status
• Annex: Proof the annex is occupied by a dependent relative + proof the main property is occupied by family

Councils may ask for additional evidence if your claim is unclear. Provide as much detail as possible to avoid delays.

Common reasons exemption claims are rejected

Councils reject exemption claims if:

• You're a part-time student (exemption only applies to full-time students on courses of 21+ hours/week)
• You share with a non-student (student-only household required for Class N exemption)
• You don't receive a qualifying disability benefit (SMI exemption requires Attendance Allowance, DLA, PIP or equivalent)
• The property is habitable during building work (major works exemption only applies if the property is genuinely uninhabitable)
• The empty property has been empty for longer than the exemption period (Class C exemption ends after 6 months)

If your claim is rejected, the council will explain why and suggest whether a discount applies instead (e.g., 25% single person discount if you're a student living with 1 non-student).

What if you disagree with a rejection?

You can challenge a rejection by:

1. Writing to the council and explaining why you believe you qualify (provide additional evidence if available)
2. Requesting a formal review of the decision
3. Appealing to the Valuation Tribunal if the review upholds the rejection

You must continue to pay council tax during the dispute unless the council agrees to suspend payment. If you win the appeal, you'll get a refund backdated to the date the exemption should have started.⁴

Exemptions vs discounts vs reductions

It's easy to confuse exemptions, discounts and reductions. Here's the difference:

• Exemption: £0 council tax (full exemption for students, SMI living alone, empty properties, etc.)
• Discount: percentage reduction based on household composition (25% single person discount, 50% second home discount in some councils, 50% SMI discount if living with others)
• Reduction: income-tested support (Council Tax Reduction scheme can reduce your bill by up to 100% if you're on low income, but it's means-tested and different from exemptions)

You can only claim one exemption or discount at a time, whichever gives the biggest reduction. You cannot stack exemptions (e.g., student exemption + single person discount). If you qualify for an exemption, that takes priority over discounts.

Last reviewed: 2026-05-18