Council Tax exemptions

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 emailing localtax@basingstoke.gov.uk or in writing with the relevant evidence where applicable.

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

Any premises that meet the criteria can receive an exemption lasting up to six months, the premises must be:

  • unoccupied
  • owned by a body established for charitable purposes only
  • last occupied to help fulfil the charity's objectives.

Where premises are re-occupied for a period of less than six weeks, any balance remaining of the original exemption period could be given subject to the overall time limit of six months.

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
Complete a class B online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will be assessed by the Exchequer Manager.

Class D - Premises that have been unoccupied by persons being detained in prison, hospital or elsewhere by order of a court

Any premises:

  • Which are unoccupied and
  • Where the sole occupier 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.

People in detention are those held in prison, hospital or elsewhere by order of a court. This includes those detained under:

  • The Immigration Act 1971.
  • The Mental Health Act 1983
  • The Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957 (except under open arrest or in custody for less than 48 hours).

This does not include those who are serving sentences for non-payment of council tax or fines.

How to apply
Complete a class D online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class E - Premises left unoccupied by 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 tenant's 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 above conditions are met.

How to apply

Complete a class E online form

How to appeal a decision

If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class F - Premises left unoccupied following the death of the council tax payer

Any premises:

  • which was previously occupied by a single person who has passed away
  • which has been unoccupied since the date of death
  • where the deceased person was an owner or tenant of the property

The property is exempt from Council Tax until probate or letters of administration is granted, provided it remains unoccupied.

Following a grant of probate or letters of administration, the exemption will continue for a further six months, or until the property is sold or transferred to someone else (whichever comes first).

Upon expiry of the exemption, full Council Tax will be due to be paid by the executors of the estate, unless entitlement to an alternative discount or exemption exists.

It is important personal representatives/executors keep us informed of:

  • the date probate or letters of administration is granted
  • the date the property becomes unfurnished
  • details of any property sale, transfer of property ownership or tenancy end date
  • details of any occupiers of the property whilst the property is exempt

Please note, if the property becomes occupied for more than six weeks following the death of the occupier, the exemption will not be able to be reapplied once vacated.

Whilst the property is exempt, the council may contact the personal representatives/executors periodically to review entitlement to the exemption.

How to apply
Complete a Class F online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form.

Tell us once
Tell Us Once is a service that lets you report a death to many government organisations in one go.

Class G - Premises where law prohibits occupation

Any premises:

  • Which are unoccupied.
  • Where occupation is prohibited by law.
  • Which is unoccupied by reason of any action taken by a public body to prohibit occupation.

The exemption will be lost if the property becomes occupied, even illegal occupation. The exemption will last for as long as all of the conditions are met.

Evidence will be required before this exemption will be applied to a property, this can be uploaded when completing the application form. A property inspection may also be required, please ensure your contact details are completed correctly in case we need to arrange a visit.

How to apply
Complete a Class G online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will be assessed by the Exchequer Manager.

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

Any premises:

  • Which are unoccupied.
  • Which are awaiting occupation by a practicing minister of a recognised religious denomination.

The exemption will be lost if the property is no longer being held for a Minister of Religion, for example on the open market.

The exemption will last for as long as all of the conditions are met.

How to apply
Complete the Complete a Class H online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class I - Property left empty because the liable person has gone to live elsewhere to receive personal care

Any premises:

  • which are unoccupied and
  • were previously the sole and main residence of the qualifying individual
  • they are the owner or tenant (tenancy must be for six months or more) of the property
  • the owner or tenant is living elsewhere (not a hospital or home as this is covered by a Class E) in order to receive personal care

The exemption will last for as long as all of the conditions are met.

This exemption does not include being away for short periods of time to receive care. The qualifying individual must have been continuously receiving care since vacating the property. The care required must be because of old age, disablement, illness, alcohol/drug dependence or a mental disorder.

How to apply

Complete the Complete a Class I online form

How to appeal a decision

If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class J – Property left unoccupied by the sole occupant who resides elsewhere to provide care

Any premises:

  • which are unoccupied and
  • were previously the sole and main residence of the qualifying individual
  • they are the owner or tenant (tenancy must be for six months or more) of the property
  • the owner or tenant is living elsewhere in order to provide care

The exemption will last for as long as all of the conditions are met.

This exemption does not include being away for short periods of time to provide care, the qualifying individual must have been continuously providing care since vacating the property. The care required must be because of old age, disablement, illness, alcohol/drug dependence or a mental disorder.

How to apply
Complete a Class J online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class K - Premises left unoccupied by students who are residing elsewhere to study

Any premises:

  • Which are unoccupied.
  • Which was previously the sole and main residence of the qualifying individual.
  • Where the student is the owner of the property.
  • Where the owner is living elsewhere to undertake a full-time course.
  • The exemption will last for as long as all of the conditions are met.

How to apply
Complete the Class K online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class L - Repossessed premises

Any premises:

  • which is unoccupied
  • has been repossessed by the bank or building society or mortgagee
  • both of these conditions must be met and the exemption will last for as long as they continue.

How to apply
Complete a Class L online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will be assessed by the Exchequer Manager.

Class M - Hall of residence

Any premises which are:

  • provided mainly for the accommodation of students
  • 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
Contact the Local Tax Team by completing an enquiry form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will be assessed by the Exchequer Manager.

Class N - Premises occupied solely by students

Any premises which are solely occupied by students as their main or term time home.

All students must be classed as either:

  • A full-time student, undertaking a full-time course of education which:
    • lasts for one academic or calendar year
    • requires you undertake the course for at least 24 weeks each year
    • requires you undertake at least 21 hours per week of study, tuition or work experience (work experience must not exceed 50% of the total course time)

or

  • A student under the age of 20 studying a qualifying course of education which:
    • is not a full-time course of education (as described above)
    • is not a course of higher education
    • lasts for a least 3 calendar months
    • requires at least 12 hours per week of study (which may be a single course, or multiple courses with a total of at least 12 hours)
  • Student certificates will need to be provided for all occupants before the exemption will be awarded, these can be obtained from the college or university and can be uploaded on the online application form below
  • Spouses or civil partners and dependents of students who are not British citizens and are prevented from taking paid employment or claiming benefits will also be disregarded. Evidence of this must be provided.
  • The exemption will remain for as long as all of the conditions are met.

How to apply
Complete a Class N online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class O - Property provided by the Ministry of Defence

Any premises which is:

  • owned by the Ministry of Defence
  • used for armed forces accommodation

How to apply
Complete a Class O online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class P - Premises occupied by members of Visiting Armed Forces

Any premises which is:

  • Occupied by a member of a visiting armed force and they are liable for the council tax charge.
  • The definition of visiting armed force for this purpose is laid down in Part 1 of the Visiting Forces Act 1952.
  • The exemption can continue for as long as both criteria above are met.

How to apply
Complete a Class P online form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class Q - Premises, which are in the hands of a Trustee in Bankruptcy

Any premises:

  • which are unoccupied.
  • where 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.

The exemption only applies to premises where a Trustee in Bankruptcy has been appointed to deal with the estate of which the premises is part.

This exemption does not apply to discharged bankruptcies or cases where the bankrupt person (as opposed to the Trustee) is the liable party for the council tax.

How to apply
Complete a Class Q online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class R - Pitches or moorings where the caravan or houseboat has been removed

Any pitch or mooring which was previously occupied by a caravan or houseboat, which has now been removed.

The exemption will apply from the day the caravan or houseboat was removed and will last until the moorings are occupied again.

How to apply
Complete a Class R online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class S - Premises occupied solely by persons under 18 years

Any property which is solely occupied by persons who are under 18 years old.

The exemption will apply for as long as the condition above is met.

How to apply
Complete a Class S online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class T - Unoccupied annexes subject to planning restriction

Any annexes:

  • which are unoccupied
  • which form part of a single property which includes another dwelling
  • which are unable to be let separately due to planning restrictions.

The exemption will remain in place as long as the conditions are met.

How to apply
Complete a Class T online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager

Class U - Premises occupied solely by person(s) who are severely mentally impaired

Any property:

  • Any property which is solely occupied by a person/s who are severely mentally impaired.
  • The person(s) must also be in receipt of any of the qualifying benefits (see below).
  • This exemption will not be applied to any care homes or circumstances which mean that the exempted person is not the liable person for the council tax.
  • The exemption will remain in place as long as the conditions are met.

Part of the application is a declaration that the person's doctor must sign and date (this can be their specialist or general practitioner).

Qualifying benefits

  • Incapacity Benefit
  • Employment Support Allowance
  • Income Support which includes a Disability Premium
  • Disability Living Allowance (DLA) with the Middle or Higher rate of the care component
  • The standard or enhanced rate of the daily living component of Personal Independence Payment (PIP)
  • Severe Disablement Allowance
  • Attendance Allowance
  • Disablement Pension
  • Unemployability Allowance/Supplement
  • Constant Attendance Allowance (Personal Injuries (Civilians Scheme 1983 or Naval, Military and Air Forces (Disablement and Death) Service Pensions Order 1983)
  • Universal credit (which includes an amount due to limited capability for work or limited capability for work and work related activity)

How to apply
Before completing a Class U online form the following form must be printed and given to the applicant’s doctor to complete. This can then be uploaded to our online form.

Application for a SMI discount or exemption - form for medical practitioner

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class V - Premises occupied by diplomats

A property where at least one person, whose name appears on the council tax bill, satisfies one of the following conditions:

  • A person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964.
  • In relation to an order under the International Organisations Act 1968.
  • 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 within the UK which is the main residence of themselves (or of their spouse) and they are not a British Citizen or British subject or a permanent resident of the UK.

How to apply
Complete a Class V online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption, please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Class W - Annexes which are occupied by dependant relatives

Annexes which form part of a single property which includes at least one other dwelling, which is the sole or main residence of the dependent relative and for whom one of the criteria below apply:

  • aged 65 or more
  • is severely mentally impaired
  • substantially and permanently disabled.

Definition of a relative

For the purposes of this exemption a relative is defined as:

  • spouse/civil partner
  • parent, child, grandparent, grandchild, brother, sister, uncle, aunt, great grandparent, great grandchild, great uncle, great aunt, great nephew, great niece, great great grandparent, great great grandchild, great great uncle, great great aunt, great great nephew or great great niece
  • a relationship by marriage shall be treated as a relationship by blood
  • a relationship of an unmarried couple living together as a married couple shall be treated as a relationship by marriage
  • the stepchild or a person shall be treated as their child

How to apply
Complete a Class W online form

How to appeal a decision
If you wish to appeal a decision that has been made regarding this exemption please complete our council tax exemption appeal form and this will then be assessed by the Exchequer Manager.

Contact details

Revenues Team

If you have an enquiry about council tax, send a message to the Revenues Team.

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