Council Tax Exemptions

This exemption is applicable to properties, which are owned by a body established for charitable purposes and is unoccupied.

The exemption will last for a maximum of 6 months and will still apply even if the property is furnished.

To apply please email revenue@midsussex.gov.uk

This exemption is applicable to properties, where the previous occupier (either owner or tenant where they continue to hold a legal right to the property) is:

• Detained in prison or hospital by order of a court
• Detained under the deportation provisions of immigration Act 1971
• Detained under the Mental Health Act 1983
• Imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air force Act 1955 or the Naval Discipline Act 1957.

This exemption doesn't apply if a person is in police custody before their first court appearance or they're detained for non-payment of Council Tax or a fine.

Apply for a Class D Exemption

This exemption is applicable to properties, where the previous occupier (either owner or tenant where they continue to hold a legal right to the property) has permanently moved into a residential care home, nursing home, hospital, or hostel, where they are receiving treatment.

The property must have been occupied, as their main residence, by the person who has moved into a residential care home, nursing home, hospital, or hostel.

The exemption will still apply even if the property is furnished.

Apply for a Class E Exemption

Class E application form - Printable version

This exemption is applicable to properties, where the single adult owner or tenant has died.

The property will be exempt from Council Tax will providing:

• It remains unoccupied;

and

• It is not sold or been relinquished back to the Landlord; or
• It has not been passed to a beneficiary; or
• Probate was granted less than 6 months ago

Six months after probate is granted, the full Council Tax will be due to be paid by the executors of the estate.

The exemption will still apply even if the property is furnished.

It is important that the executor(s) keep the council tax office informed of:

• the date probate is granted,
• details of the transfer or sale of the property or the end date of the tenancy,
• when the estate is settled.

During this time the council may contact the executors periodically to review entitlement to the exemption.

Apply for a Class F Exemption

Class F application form - Printable version

This exemption is applicable to properties which are:

• unoccupied & unfurnished

and occupation is:

• Restricted by a planning condition that prevents occupancy (under the Town and Country Planning Act 1990);
• Prohibited by law;

or

• If it is kept unoccupied by reason of action taken to prohibit occupation, or with a view to acquiring it, under powers conferred by any Act of Parliament. 

Apply for a Class G Exemption

This exemption is applicable to properties which are:

• unoccupied & unfurnished; and
• being held available for a minister of religion or any religious denomination, as a residence from which he or she will perform the duties of their office

Apply for a Class H Exemption

Class H application form - Print version

This exemption is applicable to properties which are:

• unoccupied because the person whose name appears on the council tax bill had to leave the property permanently to live elsewhere to receive care; and
• The person receiving care must require care for one of the following reasons:

• Old age
• Disablement
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder.

The exemption will still apply even if the property is furnished.

Apply for a Class I Exemption

Class I application form - Printable version

This exemption is applicable to properties which are:

• unoccupied because the person whose name appears on the council tax bill had to leave the property permanently to live elsewhere to provide care; and
• The person receiving care must require care for one of the following reasons:

• Old age
• Disablement
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder.

The exemption will still apply even if the property is furnished.

Apply for a Class J Exemption

This exemption is applicable to properties which are unoccupied and:

• the last resident was a student
• the last resident is going to become a student within six weeks of vacating.

The exemption will still apply even if the property is furnished.

Apply for a Class K Exemption

This exemption is applicable to properties which are unoccupied because:

• the mortgagee has taken possession under the mortgage

If the property is still occupied when the mortgagee takes possession, the exemption does not commence until the occupants vacate the dwelling.

The exemption continues until either possession is relinquished or the property is sold.

The exemption will still apply even if the property is furnished

Apply for a Class L Exemption

Class L application form - Print version

This exemption is applicable to a property where it is defined as student halls of residence and:

• the accommodation is owned or managed by an educational establishment (such as a College or University); or
• where an educational establishment nominates the majority of the student residents

The accommodation must be provided predominantly for students, which does not prevent part of the accommodation being used permanently, or temporarily, for staff or other people. 

Apply for a Class M Exemption

This exemption is applicable to properties who are wholly occupied by students.

A student is defined as:

To be qualify as a full-time student, you must be:

• Studying a full time or qualifying course of education at university, polytechnic or college. It must last for at least one academic year. It must involve at least 21 hours study per week during term time, for at least 24 weeks per year.

Or, a student under 20, you must be:

• Studying for more than 3 months for at least 12 hours per week. Includes anything up to A level, ONC or OND standard. Correspondence courses, evening classes, day release, or courses taken due to your job aren’t included. 

Please note, if this criterion is met, the disregard will remain applicable until 1st November of the year you end the course, providing the course ends between 30 April to 1 November.

Or, an EU Student, you must be:

• A Foreign Language Assistant, as long as you are registered with the Central Bureau for Educational Visits and Exchanges.
• Living in England and Wales as your main residence and taking a full-time course of education with an educational establishment situated in a Member State of the European Union.

The student occupiers can be a mixture of the above categories for the exemption to apply.

Apply for a Class N Exemption

This exemption is applicable to properties who are owned Secretary of State for Defence.

This includes barracks and other accommodation on military bases, together with married quarters, as long as this accommodation is held for the purposes of forces accommodation.

The property can be occupied or unoccupied.

Apply for a Class O Exemption

This exemption is applicable to properties where a person who would usually be named on the Council Tax bill:

• has a "relevant association" with a visiting force from a country to which the Visiting Forces Act 1952 applies.

A person has a relevant association with a visiting force if he or she is:

• A member of that force, or a member of a civilian component of the force; or
• A dependant of a member, provided that the dependant is not a British citizen or is not ordinarily resident in the United Kingdom

The property would be exempt, regardless of how many people are in occupation as long as the above criteria is met.

Apply for a Class P Exemption

This exemption is applicable to unoccupied properties:

• Where the person who would be liable for the council tax in respect of an unoccupied dwelling is a trustee in bankruptcy

The exemption will still apply even if the property is furnished, and where there is more than one person liable to pay Council Tax.

Apply for a Class Q Exemption

For the purposes of Council Tax, a caravan pitch, or a boat mooring, is a property, if it is being used as person’s sole or main residence.

This exemption is applicable to:

• A pitch, which is not occupied by a caravan; or
• A mooring, which is not occupied by a boat

Apply for a Class R Exemption

This exemption is applicable to properties which are wholly occupied by a person, or persons under the age of 18.

Because persons under the age of 18 cannot be named on the bill, the owner or landlords name will appear on the bill

Apply for a Class S Exemption

Class S application form - Printable version

This exemption is applicable to properties, classed as an annexe which is:

• Unoccupied; and
• cannot be let separately without a breach of planning control under section 171A of the Town and Country Planning Act 1990.

The exemption will still apply even if the property is furnished

An 'annexe' for the purpose of Class T exemption, is defined as:

• a dwelling which forms part of a single property which includes another dwelling

Apply for a Class T Exemption

This exemption is applicable to properties which are wholly occupied by people who are classed as ‘severely mentally impaired’, including the person named on the Council Tax bill.

Someone is classed as 'severely mentally impaired' where they:

• Suffer from permanent severe impairment of intelligence and social functioning, e.g. Alzheimer's Disease; and
• In receipt of one of the following benefits (evidence will be required):

• Incapacity benefit or Employment Support Allowance
• Attendance allowance
• Severe disablement allowance
• Unemployment supplement
• the highest or middle rate care component of a disability living allowance
• an increased rate of disablement pension for constant attendance
• Disability working allowance (but only if entitlement is because of prior receipt of incapacity benefit or severe disablement allowance)
• Constant attendance allowance payable under the industrial injuries or war pension schemes
• Unemployability allowance payable under the industrial injuries or war pension schemes
• Income support which includes a disability premium on grounds which include incapacity to work
• Retirement Pension where the person concerned would have qualified for one of the above except that they are over pensionable age
• Universal Credit (limited capability for work must be included)
• Standard or enhanced rate of the daily living component of PIP.

And

• They can provide a certificate from their doctor or medical practitioner with knowledge of their illness, confirming they are severely mentally impaired.

For your application to be assessed, we will also require the below form to be completed by a Registered Medical Practitioner.

Class U Application Form - Severely Mentally Impaired Exemption

This exemption is applicable to properties where at least one person named on the Council Tax bill is:

• a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964
• a person on whom privileges and immunities are conferred under the Commonwealth Secretarial Act 1966
• a person on whom privileges and immunities are conferred by the Consular Relations Act 1968
• a class of person mentioned in relation to any organisation specified in an Order in Council made under the International Organisations Act 1968
• a person on whom privileges and immunities are conferred by the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985
• the head of any office established under the Hong Kong Economic Trade Act 1966

Providing:

• The person is not a British citizen or British subject or a permanent resident of the United Kingdom; and
• There is no other dwelling in the UK, which is the main residence of that person

This exemption does not apply if there is another person resident with a higher legal interest in the property.

Apply for a Class V Exemption

This exemption is applicable to properties, defined as an annexe, and occupied by a dependant relative of someone resident in the main property.

For the purposes of Council Tax, an 'annexe' is defined in council tax regulations as a dwelling which forms part of a single property which includes another dwelling and which may not be let separately from that other dwelling without a breach of planning controls.

A dependant relative is:

• Aged 65 years or more;
• Under 65 but severely mentally impaired;
  or
• Under 65 but substantially and permanently disabled.

And :

• A Spouse;
• A Parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece

Apply for Class W Exemption

Class W application form - Printable version