In certain circumstances, an exemption from Council Tax applies in respect of properties which fall into the following classes:
| Class |
Description |
| A |
Unoccupied property undergoing structural alterations/major repairs are exempt for a maximum of twelve months, so long as they remain unoccupied and unfurnished. |
| B |
Unoccupied property owned by a registered charity.
Last occupied by the charity, and less than six months since last occupation date. |
| C |
Properties which are unoccupied and unfurnished are exempt up to six months. Following this period full Council Tax is payable. |
| D |
Unoccupied property, which was the previous sole or main residence of a person now in detention (except for non-payment of a fine or Council Tax) |
| E |
Unoccupied property which was the previous sole or main residence of a person now either a permanent hospital patient or resident in a home |
| F |
Unoccupied property where the sole occupier is now deceased and forms part of the estate of the deceased person.
Exemption is valid up to six months after the grant of probate or letters of Administration, then Council Tax is payable with 10% discount.
If the deceased person was a tenant, exemption applies until the tenancy ceases or is disposed of |
| G |
Unoccupied property where occupation is prohibited by law, e.g. property is kept unoccupied due to impending compulsory purchase order |
| H |
Unoccupied property held vacant for a Minister of Religion from where they would perform their duties |
| I |
Unoccupied property where person is resident elsewhere for the purposes of receiving care, not resident in a hospital etc., previously his/her sole or main residence and has been continuously unoccupied |
| J |
Unoccupied property where person is resident elsewhere for the purposes of providing personal care and previously his/her sole or main residence |
| K |
Unoccupied property where the qualifying person is a student, or became a student within 6 weeks of vacating the property and was previously his/her sole or main residence |
| L |
Unoccupied property where the Mortgagee is in possession |
| M |
Halls of residence provided predominantly for students |
| N |
Property where all occupiers are students
Students regarded as resident at term-time address
Occupied only by a student and non-British spouse who is prevented from taking employment/claiming benefits
Student certificate must be provided as confirmation of student status |
| O |
Dwellings contained in or consisting of:- Armed Forces Barracks, Messes or Married Quarters |
| P |
Armed Forces accommodation or dwellings where a member of a visiting force would otherwise be liable to pay |
| Q |
Unoccupied property where the liable person is a trustee in bankruptcy |
| R |
A pitch or mooring which is not occupied by a caravan or a boat |
| S |
Property where all occupants are under 18, and the liable person is under 18 |
| T |
Unoccupied dwelling, which forms part of a single property, which includes another dwelling but cannot be let separately from that dwelling |
| U |
Dwellings in which the only residents are severely mentally impaired and where they would otherwise have been liable to the Council Tax |
| V |
Dwellings occupied by a diplomat, or a member of an international organisation headquartered in the UK |
| W |
Occupied dwelling which consists of an annexe within the same curtilage; this class exempts the sole or main residence a dependant relative of a person who is resident in the other part of the dwelling |
If your property falls into one of these categories then you may qualify for an exception. Please contact us to discuss further.
Further Information
Telephone: 01372 732000
email: counciltax@epsom-ewell.gov.uk
Related Links
Paying your Council Tax
Moving House
Property Bands
Council Tax Discounts
Council Tax Benefits
Council Tax Guide