Council tax exemptions for the Scarborough area

Property exemptions

There are certain properties, known as exempt properties, which we do not charge council tax for. These are mostly properties where no one lives. Properties can be exempt for a period of up to 6 months or, in certain circumstances, for as long as the situation exists. 

The following properties are exempt:

1. Class B. Unoccupied properties which are owned by charities are exempt for up to six months, provided that the previous use of that property was for the purpose of that charity. 
2. Class D. Properties left empty by people who have gone into prison are exempt while they are empty.
   • class D property exemption form
3. Class E. Properties left empty which were previously the sole or main residence of a person who would be liable but who has gone to live in a hospital or care home. 
   • class E property exemption form
4. Class F. Properties left empty after the death of the previous owner or tenant are exempt for up to six months after probate is granted.
   • class F property exemption form
5. Class G. Properties which, by law, people are not allowed to live in are exempt while they are is empty.
6. Class H. Empty properties which a minister of religion will move into are exempt while they are empty, as long as the minister will work from the property. 
7. Class I. Properties left empty by people who have moved to receive care are exempt while they are empty.
   • class I property exemption form
8. Class J. Properties left empty by people who have moved to provide care are exempt while they are empty.
   • class J property exemption form
9. Class K. Properties left empty by students, or people who become students within six weeks of leaving, are exempt while they are empty.
10. Class L. Properties which no one lives in after they have been repossessed by a mortgage company are exempt while they are empty.
11. Class M. Student halls of residence are permanently exempt.
12. Class N. Properties which only students live in are permanently exempt while only students live in the property.
    • class N property exemption form
13. Class O. Armed forces accommodation is permanently exempt.
14. Class P. Accommodation used by visiting forces is permanently exempt.
15. Class Q. Properties left empty where the person who would be liable is a trustee in bankruptcy.  
16. Class R. A pitch or mooring which is not used by a caravan or boat is exempt while the pitch or mooring is not used. 
17. Class S. Properties lived in only by people under 18 are exempt while this applies.
    • class S property exemption form
18. Class T. Unoccupied granny flats which cannot be rented out separately are exempt while they are empty.
    • class T property exemption form
19. Class U. Properties lived in only by people who are severely mentally impaired or where the only other people in the home are all students are exempt while this applies.
    • class U property exemption form
20. Class V. Properties lived in only be people with diplomatic immunity and their relatives are exempt while this applies.
21. Class W. A dwelling which is part of another dwelling and is occupied by a person who is either aged 65 or over, severely mentally impaired or substantially permanently disabled and who is a dependant relative of the occupier of the main dwelling. 
    • class W property exemption form

How to apply

If you think your property should be exempt, you should apply to us in writing.

Contact us.

We regularly review exemptions so you should fill in and return all the forms we send you.