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Council Tax exemptions | Sandwell Council

Council Tax exemptions

A Council Tax exemption will apply to properties which meet the following conditions:

Students (Class N)

Please go to our student page for more information and to apply for your exemption.

Left empty by a person living in a care home (Class E)

This exemption will apply where:

  •  the owner or tenant of a property has their sole or main residence in a care home or hospital where they are receiving care or treatment.

Find out more and apply for property left empty by a person living in a care home exemption.

Left empty by a person detained elsewhere (Class D)

This exemption will apply where:

  • the owner or tenant of a property is detained in a prison or hospital as long as they have been detained by a court order and is not imprisoned for non-payment of fines or Council Tax. 

Find out more and apply for property left empty by a person detained elsewhere exemption

Everyone is severely mentally impaired (Class U)

This exemption will apply where everyone in the property is permanently severely mentally impaired and:

To find out more and apply for severely mentally impaired exemption please complete the claim form and medical practitioner authorisation.

Charitable properties (Class B)

This exemption will apply where a property is owned by a charity (exempt for up to 6 months) and it is being used for the purposes of the charity. 

Find out more and apply for unoccupied property (charitable status) exemption

Left empty by someone who has died (Class F)

This exemption will apply where:

  • the person who was liable for Council Tax has died, the property has remained empty since the date of death and a grant of probate or letters of administration has not been made.

This exemption may continue for 6 months after grant of probate or letters administration.

Find out more information

Occupation prohibited by law (Class G)

This exemption will apply where a property is:

  • served with a prohibition order, or
  • subject to a compulsory purchase order, or
  • kept empty due to certain planning conditions.

Find out more and apply for occupation prohibited by law exemption.

Property held for a minister of religion (Class H)

This exemption will apply where:

  • The property is waiting to be occupied by a minister of religion as a place by which they will perform the duties of their office.

Please contact us if you require more information regarding this exemption.

Left empty by a person needing personal care (Class I)

This exemption will apply where:

  • the owner or tenant of a property has gone to live with someone else in order to receive care due to old age, disablement, illness, past and present alcohol or drug dependence or past or present mental disorder.

Find out more and apply for exemption based on care provided by a friend or relative or for care provided in assisted living, sheltered accommodation etc.

Left empty by a person providing personal care (Class J)

This exemption will apply where:

  • the owner or tenant of a property has left their property unoccupied in order to provide personal care for someone else.

Find out more and apply for property left empty by a person providing personal care exemption.  

Left empty by a student owner (Class K)

This exemption will apply where a property is empty and:

  • the person who is liable to pay Council Tax is a student
  • no one else other than students lived in the property prior to it becoming empty.

Please contact us if you require more information regarding this exemption.

Unoccupied property where the mortgagee is in possession (Class L)

This exemption will apply where:

  • the provider of the loan who has granted a mortgage on a property has taken possession. 

Find out more and apply for mortgagee in possession exemption.  

Halls of residence (Class M)

This exemption will apply where:

  • students occupy accommodation which is owned or managed by a prescribed educational establishment.

Please contact us if you require more information regarding this exemption.

Armed forces accommodation (Class O)

This exemption will apply where:

  • living accommodation owned by the secretary of state for defence is provided for uk armed forces whether occupied or not.

Please contact us if you require more information regarding this exemption.

Members (and dependants) of visiting forces (Class P)

This exemption will apply where a person:

  • is a member of a visiting force from a country as listed in specific acts of parliament
  • is a dependent of a member of a visiting force from a country as listed in specific acts of parliament.

Find out more and apply for visiting forces exemption.

Properties left empty by a bankrupt (Class Q)

This exemption will apply where:

  • the person who would be liable for Council Tax at an unoccupied property is a trustee in bankruptcy.

Please contact us if you require more information regarding this exemption.

Vacant caravan pitch or boat mooring (Class R)

This exemption will apply where:

  • a pitch is not occupied by a caravan
  • a mooring is not occupied by a boat.

Find out more and apply for vacant caravan pitch or boat mooring exemption.

Everyone is under the age of 18 (Class S)

This exemption will apply where:

  •  properties are occupied only by persons under 18 years of age.

Please contact us if you require more information regarding this exemption.

Unoccupied annexes (Class T)

This exemption will apply where a person:

  • an annexe to an occupied property is left empty and cannot be let separately without a breach of planning control.

Please contact us if you require more information regarding this exemption.

Foreign Diplomats (Class V)

This exemption will apply where a person:

  • is formally recognised as a diplomat via a specific act of law and is not a British subject or British National

Find out more and apply for foreign diplomats exemption.

Occupied annexes (Class W)

This exemption will apply where:

An annexe to a property is occupied by a dependent relative of the person living in the main property.  A dependent relative is defined as a person who is:

  • aged 65 years or over
  • severely mentally impaired
  • substantially and permanently disabled.

Find out more and apply for dependant relative occupying an annexe exemption