There may be occasions when you do not have to pay Council Tax. Most exemptions only apply when nobody lives in a property, but sometimes occupied properties are also exempt. Depending on which exemption you apply for, you may be required to provide evidence of your circumstances.

If there is an individual application form for the exemption you are applying for, please ensure you complete it. If there is no application form, please apply by email or in writing with the relevant evidence where applicable.

• Class A - Vacant premises, which require, are undergoing or have recently undergone major repair including structural repairs
• Class B - Premises owned by a charity that have been unoccupied for less than six months
• Class C - Premises that have been unoccupied and substantially unfurnished for less than six months
• Class D - Premises that have been left unoccupied by persons being detained in prison
• Class E - Premises left unoccupied by person who are in Hospital, Nursing Home or in a Residential Care Home
• Class F - Premises left unoccupied following the death of the Council Taxpayer
• Class G - Premises where law prohibits occupation
• Class H - Premises which are unoccupied but being kept for a Minister of Religion
• Class I - Property left empty because the liable person has gone to live elsewhere to receive personal care
• Class J - Property left empty because the liable person has gone to live elsewhere to provide personal care to another person
• Class K - Premises left unoccupied by students who are residing elsewhere to study
• Class L - Repossessed premises
• Class M - Hall of Residence
• Class N - Premises occupied solely by Students
• Class O - Barracks, messes and married quarters provided by the Ministry of Defence
• Class P - Premises occupied by members of Visiting Armed Forces
• Class Q - Premises, which are in the hands of a Trustee in Bankruptcy
• Class R - Pitches or moorings where the caravan or houseboat has been removed
• Class S - Premises occupied solely by persons under 18 years
• Class T - Unoccupied annexes subject to planning restriction
• Class U - Premises occupied solely by person(s) who are Severely Mentally Impaired
• Class V - Premises occupied by Diplomats
• Class W - Annexes which are occupied by dependant relatives 

Class A

Vacant premises, which require, are undergoing or have recently undergone major repair including structural repairs

• Any premises which are unoccupied, substantially unfurnished and which requires major repair work to be undertaken, is undergoing repair or has recently had major repair work completed.
• An exemption will start from the date the premises is considered to require major repair work
• Where major repair work is required or underway the exemption will continue for a maximum period of 12 months (effective from 1st April 2000)
• Major repairs are considered to be those, which affect the fabric of the premises such as major roof or external wall repairs. Foundation work and work relating to supporting walls etc.
• Any evidence of repair work required or being undertaken such as Surveyors Reports, Builders estimates, Application for grants, photographs, invoices etc. should be submitted as part of the exemption claim. Sufficient evidence must be provided.

HOW TO APPLY:

APPLY BY email  or in writing with contact details so that the Local Taxation Officer can arrange a convenient time to inspect the property.

Class B

Premises owned by a charity that have been unoccupied for less than six months

Any premises that are:

• Unoccupied and
• Owned by a body established for charitable purposes only and
• Last occupied to help fulfil the charity's objectives.

This particular exemption applies to premises where the furnishings remain in place. Whilst small in number the exemption will allow charities to take advantage of the six months free period.

Where premises are re-occupied for a period of less than six weeks, no additional exemption would be given. However the balance of the original exemption period could be given subject to the overall time limit of six months from the date of vacation.

The exemption will cease given the following:

• The premises is no longer owned by a charity or similar body
• The premises become occupied

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class C

Premises that have been unoccupied and substantially unfurnished for less than six months

Any property which is unoccupied (nobody lives there) and substantially unfurnished and

• The exemption applies from the date the premises becomes both unoccupied and substantially unfurnished.
• The exemption will last for a maximum of six months as long as the conditions are met. Only one period of six months is given, irrespective of any changes in ownership.

The six month period will commence again once the property has been occupied for a period greater than six weeks.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class D

Premises that have been left unoccupied by persons being detained in prison.

Any premises:

• Which are unoccupied and
• Where the owner(s) or tenant previously lived in the premises, or would have lived in the premises if not for their detention.
• The exemption will start from the day the premises becomes unoccupied, due to the detention of the person.
• The exemption will last for as long as all of the conditions are met.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof. Ensure that full details of the reason for detention are provided and a written statement that the premises are unoccupied. Where necessary this can be provided to the Council by a person acting on behalf of the owner or tenant.

Class E

Premises left unoccupied by a person who is in Hospital, Nursing Home or in a Residential Care Home

Any premises:

• Which are unoccupied and
• Which were previously occupied by the owner(s) or tenant as their sole and main residence and
• Where the owner(s) or tenants’ main home is a hospital or care home.
• The exemption only applies where the person now has their Sole Or Main Residence in a hospital or care home and this does not include people who spend short periods in hospital of homes and intend to return home.
• The exemption starts on the day that the premises becomes unoccupied due to the person residing in the hospital or home.
• The exemption will last for as long as the conditions are met.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof. Details by email or in writing must be submitted to support your claim including confirmation of residence from the hospital / home, dates of vacation and your intentions in respect of your previous home. Claims may be made by a person acting on the behalf of the taxpayer.

Class F

Premises left unoccupied following the death of the Council Taxpayer

• The exemption does not apply where the premises are jointly owned by persons other than the deceased.
• The exemption starts from the day the premises becomes unoccupied.
• The exemption will last for as long as the conditions are met but only for a maximum of six months after the grant of probate or letters of administration have been made.

HOW TO APPLY:

APPLY BY email or in writing from an authorised representative of the deceased person, which includes all relevant details, including a copy of the death certificate.

The Council must be informed of anything, which may affect the exemption being granted such as the premises becoming occupied, or being sold.

Class G

Premises where law prohibits occupation.

Any premises:

• Which are unoccupied and
• Where occupation is prohibited by law or it is unoccupied by reason of any action taken by a public body to prohibit occupation
• Please note that this exemption only applies where the premises are unoccupied and the exemption will be lost even if occupied illegally
• The exemption will commence from the day the premises becomes unoccupied and subject to prohibition
• The exemption will last for as long as the conditions are met.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof and must be received with confirmation of the date the premises became unoccupied and the order / action taken which prohibits occupation.

Class H

Premises which are unoccupied but being kept for a Minister of Religion

Any premises which are:

• Unoccupied and
• Awaiting occupation by a practising minister of any recognised religious denomination
• The exemption starts from the day that the premises become unoccupied.
• The exemption will last for as long as the premises remain unoccupied and the premises is held vacant for a minister of religion as a residence from which to perform his /her duties.
• The exemption will cease if the premises are not to be used as a residence for a practising minister.

The Council will need to be informed by email or in writing if:

•  The premises become occupied
•  It is decided that the premises will no longer be held for a minister of religion

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class I

Property left empty because the liable person has gone to live elsewhere to receive personal care.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class J

Property left empty because the liable person has gone to live elsewhere to provide personal care to another person.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.


Class K

Premises left unoccupied by students who are residing elsewhere to study

Any premises:

• Which are unoccupied and
• Where the owner is a student living elsewhere because of their studies and
• Where the premises was last occupied only by one or more students as their Sole Or Main Residence.

The exemption will last for as long as the circumstances are met. This will also include any vacations during the period of the course.

HOW TO APPLY:

APPLY BY email or in writing giving full details of any student status. The Council will require a certificate of student status from the educational establishment to support the claim.

Class L

Repossessed premises

Any premises which:

• Are unoccupied and
• Have been repossessed by the bank or building society or mortgagee

The exemption will commence when both of the above conditions are met.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class M

Hall of Residence

Any premises which are :

• Provided mainly for the accommodation of students and
• Owned or managed by a prescribed educational establishment (including a charitable body) or
• Where an educational establishment can nominate students to occupy all of the accommodation

HOW TO APPLY:

APPLY BY writing with the relevant proof. The educational establishment or body must supply written details of the Halls of Residence to the Council.

Class N

Premises occupied solely by Students

Any premises which:

• Are occupied entirely by one or more students as their permanent home or as their term time accommodation. All students occupying the premises must fall within the categories listed (including spouse/civil partners and dependants of students who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits will be disregarded)
• If premises are only occupied during term time they will continue to be exempt during vacation periods as long as one or more of the students own the premises (freehold, leasehold or have a licence to occupy the whole or any part of the premises and have previously been used or are intended for use as term time accommodation.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof. The Council will require a claim by email or in writing with all supporting documentation. The Council will require a certificate of student status from the educational establishment.

The Council should be informed if any of the following changes occur:

• Someone else moving into the premises who is not a student
• The taxpayer ceases to be a student
• The premises being sold or let

Class O

Barracks, messes and married quarters provided by the Ministry of Defence

Any property which is:

• Owned by the Ministry of Defence and
• Used for armed forces accommodation

In the case of MoD property, the Ministry will correspond directly with the Council and make contributions in respect of Council Tax (Contribution in Lieu)

Class P

Premises occupied by members of Visiting Armed Forces

Any property which is:

• Occupied by a member of a Visiting Armed Force (who would otherwise be liable to pay the Council Tax)

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class Q

Premises, which are in the hands of a Trustee in Bankruptcy

Any premises which are:

• Unoccupied and
• The person who would be liable to pay the Council Tax is a Trustee in Bankruptcy in respect of the person to whom the premises belongs

This exemption only applies to premises where a Trustee in bankruptcy has been appointed to deal with an estate of which the premises form a part.

The exemption does not apply to discharged bankrupts or cases where the bankrupt person would be liable for the Council Tax.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class R

Pitches or moorings where the caravan or houseboat has been removed

• Any pitch or mooring previously occupied by a caravan or houseboat, which has now been removed.
• To gain an exemption the caravan or houseboat only has to be removed for a period of one whole day although the Council will require confirmation by email or in writing of the removal of the caravan or boat.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

Class S

Premises occupied solely by persons under 18 years

Any premises which are:

•  solely occupied by a person or persons who are under the age of 18.

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.

The exemption will cease when any of the following occur:

• Someone moving into the premises who is aged 18 or over
• Person (s) in the property becoming 18 years of age
• The premises being sold or let

Class T

Unoccupied annexes subject to planning restriction

Any premises that are:

• Unoccupied and
• Form part of single property which includes another dwelling and
• Unable to be let separately due to planning restrictions

The exemption does not apply where there is no restriction on the letting of the property.

HOW TO APPLY:

APPLY BY email or in writing together with details of the property and restrictions placed on it.

Class U

Premises occupied solely by person(s) who are Severely Mentally Impaired

Any premises which are:

•  solely occupied by a person or persons who is /are Severely Mentally Impaired

In order to be regarded as Severely Mentally Impaired the person(s) must satisfy the following conditions:

• The person has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent and
• The person obtains a certificate duly signed to the effect by a registered medical practitioner and

The person is in receipt of any of the following qualifying benefits:

• An Incapacity Benefit
• An Attendance Allowance
• A Severe Disablement Allowance
• Care Component of the Disability Living Allowance payable at the higher or middle rate under the Act
• An increase in the rate of Disablement Pension
• Disability Working Allowance
• An Unemployability supplement
• A Constant Attendance Allowance under the Pensions Injuries (Civilians) Scheme 1983 or under article 14 of the Naval, Military or Air Forces (Disablement & Death) Services Pension Order
• An Unemployability allowance under the above (8)
• Income Support where the applicable amount includes a disability premium
• Employment Support Allowance 

The Council will accept applications for exemption being made by an authorised representative of the taxpayer.

The Council will require a written application and supporting documentation must include a certificate signed by a medical practitioner and payment notifications / books in respect on any of the qualifying benefits.

HOW TO APPLY:

APPLY BY downloading the Severely Mentally Impaired document below. The document should be completed online and then printed (the document is 4 pages long) and returned to Basingstoke and Deane Borough Council, PO Box 191, Civic Offices, London Road, Basingstoke, Hants RG21 7EA.

Class V

Premises occupied by Diplomats

A dwelling in respect of which at least one person who would be liable to pay Council Tax but for this provision satisfies the conditions set out below:

• A person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964 or:
• in relation to an order under the International Organisations Act 1968 or:
• is a person on whom privileges or immunities are conferred by Commonwealth Secretariat Act 1996
• The person must also satisfy the condition that there is no other dwelling in the UK which is the main residence of that person (or of his spouse).

This exemption is effective from 1st April 1997

HOW TO APPLY:

APPLY BY email or in writing together with evidence of diplomatic status.

Class W

Annexes which are occupied by dependant relatives.

• a dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependant relative of a person who is a resident in that other dwelling or as the case may be one of those other dwellings;

For this purpose a dependant relative is:

• aged 65 or more or
• severely mentally impaired or
• substantially and permanently disabled whether by injury illness or congenital deformity or otherwise

Changes to Class W from 1st April 1998

Relative to be defined as :

• the spouse/civil partner of the liable person
• the liable person's parent, child, grandparent, grandchild, brother sister, uncle or aunt, great grandparent, great grandchild, great uncle, great aunt, great nephew or great niece or
• the liable person's great great grandparent, great great grandchild, great great uncle, great great aunt, great great nephew or great great niece and
• relationship by marriage shall be treated as a relationship by blood
• relationship between a man & woman living together as husband and wife shall be treated as a relationship by marriage and
• the stepchild of the liable person shall be treated as their child

HOW TO APPLY:

APPLY BY email or in writing with the relevant proof.