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Exempt Properties

In some circumstances, a property is exempt from the Council Tax altogether. Even though a property may be exempt, it is still shown in the Valuation List.

The following classes of unoccupied properties, that is those in which no one lives, are exempt from Council Tax:

ClassDescription
AProperties which need or are undergoing major repair work to make them habitable, or are undergoing structural alterations.
BProperties owned by charities.
CUnoccupied and substantially unfurnished properties.
DProperties left empty by prisoners.
EProperties left empty by patients living in a hospital, hostel, nursing or care home.
FProperties left empty by people who have died
GProperties where occupation is prohibited by law.
HProperties waiting for a minister of religion to occupy them.
IProperties left empty by people living elsewhere to receive care.
JProperties left empty by people living elsewhere to provide care to another person.
KProperties left empty by full-time students.
LProperties repossessed from the former mortgagors.
QProperties which are the responsibility of a trustee in bankruptcy.
RUnoccupied caravan pitches or unoccupied moorings for boats.
TUnoccupied self-contained annexes.

In addition, the following classes of occupied properties are exempt from Council Tax:

ClassDescription
MHalls of residence occupied by students.
NProperties where all the residents are either full-time students, or school or college leavers who left after 30 April. This includes non-British spouses of full-time students.
OProperties owned by the Ministry of Defence for armed forces accommodation.
PProperties occupied only by members of visiting forces and their dependants
SProperties where the only resident is under 18, or all the residents are under 18.
UProperties occupied by the severely mentally impaired.
VProperties occupied by a diplomat.
WAnnexes occupied by dependent relatives.

If your bill shows that an exemption has been granted, you must tell Revenue Services if the property should no longer be exempt, stating the date from which the exemption should end and why.


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Contacts

Revenue Services
P.O. Box 3559
Bracknell
Berkshire
RG12 1WY

Tel: 01344 352456
(8.30am to 5pm)
Fax: 01344 352201
Email: revenue.services
@bracknell-forest.gov.uk


24 hour council tax telephone payments
01344 352007

Cash Office
Easthampstead House
Town Square
Bracknell
RG12 1AQ
Opening Times:
Mon to Fri 9.30am to 2.30pm
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