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Home Council Tax and Benefits Revenues Council Tax – Discounts and Exemptions Council Tax Exemptions
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Council Tax Exemptions

Exempt Dwellings

If an exemption is granted, this will be shown on the bill.  This table explains the reasons.

Council Tax Exemption Online Form 

Council Tax Exemption Online Form

Click here to apply online for a Council Tax exemption.

 
Exemption ClassTime LimitsExplanation
B6 MonthsUnoccupied. Dwelling is owned by charity.
DNoneUnoccupied. Liable person being detained elsewhere (but not where in prison for non payment of a fine or council tax).
ENoneUnoccupied. Liable person now resident in a hospital, nursing home or care home.
FUntil probate grantedUnoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a license to occupy. Probate/letters of administration have not yet been granted.
F6 Months from Probate Granted

Unoccupied. The dwelling will be exempt from Council Tax for a maximum period of six months.

However, this exemption will terminate, and a full charge will apply in the following circumstances-

  1. Property becomes occupied.
  2. If the property is disposed of whether to a beneficiary or upon sale
  3. If the property is re-let
  4. Where the property/tenancy is not disposed of 6 months after the date of the grant of probate or letters of administration
GNoneUnoccupied. Occupation prohibited by law.
HNoneUnoccupied. Awaiting occupation by a minister of religion.
INoneUnoccupied. Liable person receiving care elsewhere.
JNoneUnoccupied. Liable person providing care elsewhere.
KNoneDwelling left unoccupied by a full time student.
LNoneUnoccupied. The dwelling has been taken into possession by a mortgage lender.
MNoneOccupied - Occupied - as a hall of residence
NNoneOccupied - entirely by students. Includes student's spouse or dependent who is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefit.
ONoneOccupied/Unoccupied - British armed forces accommodation.
PNoneOccupied - visiting forces
QNoneDwelling left empty by a bankrupt.
RNoneNone
SNoneOccupied only by person/s under 18 years old.
TNoneUnoccupied dwelling, which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling.
UNoneOccupied by only person/s who are severely mentally impaired.
VNoneOccupied only by a person who is a diplomat or a member of an international organisation headquartered in the UK.
WNoneOccupied - A dependent relative living in a separate dwelling forming part of a larger property.


The above table is a brief description of each Exemption only. For further information on how Exemptions apply according to the circumstances of each account please send the Council Tax Team a Message or contact them by telephone on 0161 342 2015

If your bill indicates that an exemption has been granted, you must tell Tameside MBC within 21 days, of any change in circumstances which affects your entitlement to the exemption, or you may face a penalty