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Exemptions - council tax

About exemptions

The information contained on this website is guidance only and does not include the full legal requirement as stated in council tax legislation.

Where a person knowingly gives false information, he or she may be liable for a fine under the provisions granted by the Local Government Finance Act 1992.

It is a criminal offence to make a statement or representation that is known to be incorrect or to provide documentation that is false.

A property may be exempt from Council Tax. This can be for a certain length of time or for an indefinite period, depending on the exemption. Usually the property will need to be unoccupied but in some cases it can be occupied e.g. if all residents are disregarded because they are severely mentally impaired or they are all qualifying students the property will be exempt.

Anyone in receipt of a discount or exemption has a duty to notify the council tax office within 21 days if there is a change in either their personal circumstances or the property status that could affect the council tax liability or calculation.

Please note, in general retrospective claims will not be considered unless there are exceptional circumstances and supporting documentary evidence is provided.

Please make sure you have your council tax account reference number when you contact the office as this is needed to confirm your identity and that information about your own council tax records can be disclosed.

All exemptions must be applied for within twenty-one days of the change in circumstances.

Further pages in Exemptions - council tax

  1. This page About exemptions
  2. Overview of exemption classes
  3. Class A - Property requiring major or structural repairs
  4. Class B - Owned by a charity
  5. Class C - Unoccupied and unfurnished
  6. Class D - Unoccupied because Former Resident in Prison or detained under the mental health act.
  7. Class E - Unoccupied because Former Resident in a Hospital or Home
  8. Class F - Unoccupied because Former owner has died
  9. Class G - Occupation Prohibited
  10. Class H - Property held for occupation by a minister of religion
  11. Class I - Unoccupied because the former resident is receiving care elsewhere
  12. Class J - Unoccupied because the former resident is providing care elsewhere
  13. Class K - Unoccupied because Former Resident is a qualifying student
  14. Class L - Unoccupied because property has been repossessed
  15. Class M - Students halls of residence
  16. Class N - Properties occupied solely by qualifying students
  17. Class O - UK Armed Forces accommodation
  18. Class P - Visiting Forces accommodation
  19. Class Q - Property left empty by a bankrupt person
  20. Class R - Unoccupied caravan pitch or mooring
  21. Class S - Occupied by under 18s only
  22. Class T - Unoccupied annexe to an occupied property
  23. Class U - Occupied property where all liable parties are severely mentally impaired
  24. Class V - Occupied property where a liable party has diplomatic privilege or immunity
  25. Class W - Occupied annexes

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Council tax enquiry

Use this online form to make enquiries about council tax

Council tax

Civic Centre
Station Road
Harrow
HA1 2XY

Telephone Number 020 8901 2610

Fax Number 020 8424 1627

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