Properties exempt from Council Tax

From 1st April 2015, properties that have been kept unfurnished and have not been occupied for more than two years will attract a premium rate of Council Tax of 150 per cent based on the current band in which the property falls.

If this applies to your account you will see Empty Property 50 per cent Premium Charge on your bill.

Properties exempt from Council Tax:

Council Tax is not charged on certain properties - ‘exempt properties’. The classes of property exempt from Council Tax are shown below. If you think that your property falls into any of these classes please contact us. You will need to provide us with evidence before we grant the exemption.

  • Class B - Empty properties owned by a registered charity and last occupied in furtherance of the objects of the charity, for a maximum of six months
  • Class D - Empty properties which were lived in by people now in prison or otherwise legally detained
  • Class E - Empty properties which were lived in by people who now permanently live in a hospital or home
  • Class F - Empty properties where the only person who lived there has died
  • Class G - Empty properties where the law prevents anyone from living there
  • Class H - Empty properties held vacant for a Minister of Religion
  • Class I - Empty properties which were lived in by people who are now receiving personal care in a place other than a hospital or home
  • Class J - Empty properties which were lived in by people who are now living elsewhere for the purpose of providing personal care
  • Class K - Empty properties last lived in by students as their sole or main residence where the student is the Council Tax payer
  • Class L - Empty properties which have been repossessed by the mortgagee
  • Class M - Student halls of residence
  • Class N - Properties occupied entirely by full time students
  • Class O - Ministry of Defence barracks and married quarters
  • Class P - Visiting forces accommodation
  • Class Q - Empty properties left by someone who has become bankrupt
  • Class R - Empty caravan pitches or boat moorings
  • Class S - Properties only lived in by people under the age of 18
  • Class T - Empty parts of single properties which cannot be let separately
  • Class U - Properties which are lived in only by people who are severely mentally impaired
  • Class V - Properties which are only lived in by foreign diplomats
  • Class W - Parts of properties which are only lived in by the elderly or disabled relatives of those living in the rest of the property

You must register with the council

To apply for disregard or exemption, you must create a MyRBKC account.

You can also make your application in writing or use the Contact us form quoting your Council Tax reference number.

Last updated: 2 June 2020