We are currently consulting on our Council Tax Reduction scheme for 2018/19. For more information, go to: www.newcastle.gov.uk/CouncilTaxReductionScheme2018/19

Some dwellings are exempt from Council Tax. These include dwellings occupied wholly by students and most empty dwellings. There are several classes of exemption, some of which only apply for a specified length of time.

Unoccupied properties

Class description:

B - Unoccupied dwellings owned by a charity (exempt for up to 6 months)

D - Dwellings left unoccupied by people in prison

E - Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home

F - Dwellings left unoccupied by deceased persons where Grant of Probate / Letters of Administration has not been obtained, and for a period of 6 months after such grant has been obtained

G - Dwellings where occupation is prohibited by law

H - Dwellings held vacant for a minister of religion

I - Dwellings left unoccupied by people receiving care

J - Dwellings left unoccupied by people providing care

K - Dwellings left unoccupied by students

L - Unoccupied dwellings where the mortgage has repossessed

Q - Unoccupied dwellings in the possession of a trustee in bankruptcy

R - A dwelling consisting of a Pitch or a Mooring which is not occupied by a caravan, or, as the case may be, a boat

T - Dwellings forming part of another dwelling which cannot be let separately

Occupied properties

Class description:

M - Students Halls of Residence

N - Dwellings occupied wholly by students

O - Armed Forces accommodation

P - Visiting Forces accommodation

S - Dwellings occupied only by a person or persons aged under 18

U - Dwellings occupied only by a person or persons who is, or are, Severely Mentally Impaired

V - Dwellings occupied by Diplomats, persons who have diplomatic immunity and certain members of their household

W - Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property

The above classes are stated in broad terms. Within each of the classes, a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of these classes, please contact us.

Granny annexes

Where a single property contains more than one self-contained unit, each of those units is treated as a separate dwelling for Council Tax purposes. A self-contained unit is defined as a building or part of a building which has been constructed or adapted for use as separate living accommodation. This includes structures such as those which are commonly termed 'granny annexes'.

With effect from 1st April 1997, legislation has been amended so that such units shall be exempt from Council Tax if they are occupied by elderly, severely mentally impaired or disabled members of the same family as live in the other part of the property.

A new exemption, Class W, as shown above, relates to this.

If you disagree with the Council's decision about an exemption, you can contact us explaining what you object to and why. If your bill indicates that an exemption has been allowed, you must inform the Council Tax section of any change of circumstances that affects your entitlement. A penalty may be payable if you fail to do so.

Page last updated: 
29 June 2015
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