Accessibility Toolbar Accessibility Statement
A-Z

Council Tax Exemptions


Exempt Dwellings

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

Apply online for a Council Tax exemption.

Exemption Class Time Limits Explanation
B 6 Months Unoccupied. Dwelling is owned by charity.
D None Unoccupied. Liable person being detained elsewhere (but not where in prison for non payment of a fine or council tax).
E None Unoccupied. Liable person now resident in a hospital, nursing home or care home.
F Until probate granted Unoccupied. 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.
F 6 Months from Probate Granted Unoccupied. 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 been granted but an owner beneficiary has not yet been appointed.
G None Unoccupied. Occupation prohibited by law.
H None Unoccupied. Awaiting occupation by a minister of religion.
I None Unoccupied. Liable person receiving care elsewhere.
J None Unoccupied. Liable person providing care elsewhere.
K None Dwelling left unoccupied by a full time student.
L None Unoccupied. The dwelling has been taken into possession by a mortgage lender.
M None Occupied - Occupied - as a hall of residence
N None Occupied - 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.
O None Occupied/Unoccupied - British armed forces accommodation.
P None Occupied - visiting forces
Q None Dwelling left empty by a bankrupt.
R None None
S None Occupied only by person/s under 18 years old.
T None Unoccupied dwelling, which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling.
U None Occupied by only person/s who are severely mentally impaired.
V None Occupied only by a person who is a diplomat or a member of an international organisation headquartered in the UK.
W None Occupied - A dependent relative living in a separate dwelling forming part of a larger property.


Exemption will apply from the date the property first became empty

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.