Dwellings exempt from Council Tax

Some dwellings are exempt from Council Tax (broad definitions of each class of exemption are listed below). If you own one of these types of properties you should not receive a bill but will receive information in the form of an exemption notice to let you know the band of your property and what the charge would have been if the property was not exempt.

If we send you an exemption notice and you realise your property is not exempt you must let us know immediately.

If you think your property should be exempt and have received a bill please contact us on 01394 444855 or email council.tax@suffolkcoastal.gov.uk. If you are hearing impaired and have a minicom device you can call us on 01394 444211.

Making an appeal

If we decide that your property is not exempt and you believe it should be you have the right of appeal. Firstly, you must write to us stating the reasons why you think your property is exempt. We have two months in which to consider your representations and advise you of our decision. If you still disagree with our decision you have the right to appeal to the Valuation Tribunal. In the meantime you should continue to pay your bill.

Class A - unoccupied and unfurnished property requiring or undergoing major repairs to render the property habitable or undergoing structural alterations. This exemption is allowed for up to one year only or six months after the work is finished, whichever is sooner.

Class B - unoccupied property owned by a charity and last used in furtherance of its objectives. This exemption lasts for six months.

Class C - unoccupied and unfurnished property, which has been so for less than six months. A new six-month period does not apply on change of owner nor does it recommence if the property is only occupied for 42 days or less.

Class D - unoccupied property where the liable person is detained in prison by order of a court or detained in hospital under The Mental Health Act. The property must have previously been his/her main residence and he/she has been detained since, or the property would be his/her main residence if not detained.

Class E - unoccupied property where the liable person was previously resident at the property and is now resident in a hospital, nursing or care home and has been so since last occupying the property.

Class F - unoccupied property where the liable person is the executor of a deceased person and the deceased had a freehold or leasehold interest in the property which was granted for a term of six months or more, or the deceased was a tenant of the property and the executor is liable for rent on the day in question. This exemption lasts whilst probate hasn’t been granted and for six months thereafter.

Class G - unoccupied property, the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by an Act of Parliament, with a view prohibiting its occupation or acquiring it.

Class H - unoccupied property, which is held available for a Minister of Religion of any denomination as a residence from which to perform his/her duties.

Class I - unoccupied property where the liable person was previously resident and now lives elsewhere to receive care (other than in a nursing/care home or hospital). The liable person must have been receiving care for the whole of the period since leaving the property.

Class J - unoccupied property where the liable person was previously resident and now lives elsewhere in order to provide care to another individual (not necessarily in the same property). The liable person must have been providing care for the whole of the period since leaving the property.

Class K - unoccupied property which was last occupied by a student, where all of the liable persons are students or have become so within six weeks of leaving the property.

Class L - unoccupied property, which has been repossessed.

Class M - halls of residence for students.

Class N - property occupied only by students (including school or college leavers) as a main residence or term time accommodation. Where the property is occupied as term time accommodation it will remain exempt in vacation provided the student holds a freehold or leasehold interest in the property or has a licence to occupy and has previously used or intends to use the property as term time accommodation.

Class O - property owned by The Ministry of Defence, which is held available for Armed Forces accommodation.

Class P - property where at least one of the liable persons is a member of a visiting force.

Class Q - unoccupied property where the liable person is a trustee in bankruptcy.

Class R - a dwelling which is a pitch or mooring not occupied by a caravan or boat.

Class S - a property occupied only by persons under the age of 18.

Class T - unoccupied annexe, which cannot be let separately from the main dwelling because of a planning restriction.

Class U - property occupied only by persons who are severely mentally impaired.

Class V - occupied property where at least one of the liable persons is a foreign diplomat.

Class W - annexe occupied by a dependant relative of the occupier in the main dwelling, or vice versa. Dependent means over the age of 65, disabled or severely mentally impaired.