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Council tax exempt properties

Coronavirus: Council Tax

Council Tax payers who pay their council tax instalments over 10 months can contact us and we will extend their payments to 12 months in the financial year. Please call us on 01283 508030 or email council.tax@eaststaffsbc.gov.uk to extend your instalment payments.

Council Tax payers who receive Council Tax Reduction due to receiving low incomes will soon be entitled to a reduction in their Council Tax via the Hardship Fund recently announced by Government.

We collect Council Tax on behalf of Staffordshire County Council, Fire, Police and Parishes. It is vitally important that Council Tax payers continue to pay in accordance with the instalments shown on their bills so that local services can continue to be provided and vulnerable people in our society can be supported, especially during the current pandemic.

Properties can be made exempt from paying the council tax charge if they come under any of the following classes. If an exemption applies, it means that no council tax will be charged from the date the exemption comes into effect.

Please note that the information shown below is for guidance purposes and we will refer to council tax legislation when making requests for exemptions.

Exemption Description
A This exemption was abolished with effect from 31st March 2013 and replaced by a locally determined discount from 1st April 2013 – please see council tax empty properties – unfurnished properties.
B Unoccupied dwellings owned by charity. Must be unoccupied for less than 6 months and was last occupied in furtherance of the objects of the charity.
C This exemption was abolished with effect from 31st March 2013 and replaced by a locally determined discount from 1st April 2013 – please see Council Tax empty properties.
D Qualifying person in detention. Property must be unoccupied (may be furnished) and have been his/her sole or main residence prior to the liable person being detained elsewhere.
E Hospital/Care Home patients. Unoccupied dwelling which was previously the sole or main residence of a qualifying person who now has his/her sole or main residence in a hospital, nursing or care home.
F Property vacant on death. Unoccupied property where the person is only liable in his/her capacity as a personal representative of a deceased person and no grant of probate has been made, or it is less than 6 months since probate was granted.
G Properties where occupation is prohibited. Property where occupation is prohibited by law or action of a public authority.
H Clergy dwellings. Unoccupied dwelling held for occupation by a minister of religion.
I Receiving care. Unoccupied property where the liable person is living elsewhere (not a hospital etc.) for the purpose of receiving care by reasons of old age, disability, illness etc..
J Providing care. Unoccupied property where the liable person is living elsewhere for the purpose of providing personal care for persons suffering from old age, disability, illness etc..
K Dwellings left unoccupied by students. Unoccupied dwelling which was last occupied as the sole or main residence of student(s) only* (the liable person may have become a student within 6 weeks prior to date of vacation).
L Providing care. Unoccupied property where the person liable is the mortgagor and the mortgagee is in possession.
M Halls of residence. Applies to halls of residence provided predominantly for the accommodation of students.
N Dwellings occupied only by students. Properties occupied by one or more residents all of whom are students. Students must satisfy discount disregard criteria and written application will be required.
O Ministry of defence properties. Applies to dwellings owned by the ministry of defence for armed forces accommodation. May be occupied.
P Visiting forces accommodation. Applies to dwellings where at least one person liable to pay the council tax is a member of visiting force, for example, the property is exempt if the liable persons are a visiting serviceman and his British wife.
Q Dwellings left empty by bankrupts. Unoccupied property where person liable is a trustee in bankruptcy.
R Caravan pitches and moorings. A dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat.
S Under 18 years. Occupied only by people under 18 years of age.
T An annex which is unoccupied. Must be part of premises which includes another dwelling (or situated in the grounds of dwelling) and may not be let separately from that dwelling.
U Severely mentally impaired. Dwelling occupied only by a person(s) who is/are severely mentally impaired and there is/are no other person(s) liable to pay the council tax.
V Diplomats. Dwelling occupied by at least one person who is a diplomat and is not a British citizen.
W Annex occupied by a dependant relative. A dwelling which is a self-contained part of another dwelling, and is occupied by an elderly or disabled relative of the occupier of the other dwelling.

Council Tax Penalties

The Council can impose a penalty if you fail to notify the authority of any changes to your circumstances.

Read more about council tax penalties

Further information

For further information please contact:

Telephone: 01283 508030 - Monday to Friday 9am to 5pm

Email: council.tax@eaststaffsbc.gov.uk

In person: Visit one of our Customer Service Centres in the Market Place, High Street, Burton upon Trent; or the Library in Uttoxeter

Write to us: Revenues Team, PO Box 8045, Burton upon Trent, DE14 9JG