Some homes may be exempt from Council Tax, which depends on the reason they are empty and the circumstances of the people living in it.

  • a dwelling that has been unoccupied for up to 6 months and is owned by a charity (Class B). To apply for this exemption please use the specific 'Exempt Dwelling Application - Class B' form from the 'do it online' section
  • an unoccupied dwelling left empty by a person who has gone to prison (Class D)
  • an unoccupied dwelling left empty by a person who is now resident in a hospital or nursing home (Class E)
  • an unoccupied dwelling forming part of the estate of a deceased person and the personal representative is waiting for grant of probate or letters of administration or less than 6 months have elapsed since such a grant was made. (Class F)
  • a dwelling where the occupation is prohibited by law (Class G)
  • an unoccupied dwelling held for a minister of religion as a residence from which to perform his duties (Class H)
  • an unoccupied dwelling where a person has moved to receive personal care (Class I)
  • an unoccupied dwelling where a person has moved to provide personal care to another person (Class J)
  • a dwelling which has been left empty by students (Class K)
  • an unoccupied dwelling which has been repossessed by a mortgagee (Class L)
  • an unoccupied dwelling which is the responsibility of a bankrupt's trustee (Class Q)
  • an unoccupied caravan pitch or boat mooring (Class R)
  • an unoccupied dwelling that forms part of, or is situated within the curtilage of another dwelling and is difficult to let separately without a breach of planning control within the meaning of the Town and County Planning Act 1990(d) (Class T)
  • a hall of residence provided predominantly for students (Class M)
  • a dwelling either wholly occupied by students or school leavers or as term time accommodation (Class N); this exemption includes a full time student living alone in their own accommodation. To apply for this exemption please use the specific 'Student – apply for exemption Class N' form from the 'do it online' section.
  • Forces barracks, married quarters and accommodation for visiting forces (Classes O & P)
  • a dwelling occupied only by a person or persons aged under 18 (Class S) 
  • a dwelling only occupied by a severely mentally impaired person or persons (Class U). To apply for this exemption please use the specific 'Severe Mental Impairment – apply for exemption Class U' form from the 'do it online' section.
  • a dwelling where at least one liable person is entitled to diplomatic privileges or immunities (Class V)
  • "Granny Annexes" which are occupied by an elderly or disabled person (Class W)

If you think that your property falls into any of these categories and should be exempt, you can complete the general Council Tax 'Exempt Dwelling Application' form.

However, if you wish to apply for an exemption under Class ‘B’, ‘N’ or ‘U’ we have provided specific 'Exempt Dwelling Application E-Forms’ in the 'do it online' section of this web page.

Backdating an award of a Council Tax exemption

It is the responsibility of the individual to ensure that an application for a discount or exemption is made as soon as possible.

If you have made a request for a discount or exemption to be backdated, we may check your application by visiting the property and checking other records.

We will not usually backdate a discount or other reduction unless there are exceptional circumstances. If your request is refused, you can appeal to the council in writing, providing as much relevant documentary evidence as possible.

You can contact us by email or you can write to us at: Sefton Council, PO Box 21, Bootle L20 3US.

An adjusted demand will be issued automatically once a period of exemption expires or is affected by a change in circumstances.


Last Updated on 13 March 2019