Home | Council Tax Exemptions

Find out which dwellings are exempt from council tax and how to apply.

If you wish your property to be considered for exemption, please complete the appropriate form from the list below and send it to us, along with any supporting documents that are required

If a property is exempt it will still show on the valuation list. You will not receive a council tax bill, instead we will send you an exemption notice. This will confirm the council tax band the property is in and the rate of council tax that would otherwise have been charged.

Available exemptions

Class B - Any property that is unoccupied and owned by a body established for charitable purposes only. The property is exempt for up to six months if it was last occupied for charitable work. Applications for this exemption must be made in writing and must show how the property concerned meets the above criteria.
Class C - Prior to 1^st April 2017, properties which were unoccupied and unfurnished received a 100% discount for up to three months from the date they became empty. From 1^st April 2017, this discount has been abolished and an empty property will now attract a 100% charge.
Class D - An unoccupied property belonging to a prisoner (unless he or she is in prison for non-payment of a fine or council tax).
Class E - A property left unoccupied by a person who is in Hospital, a Nursing Home or a Residential Care Home.
Class F - A property left unoccupied following the death of the council tax payer.
Class G - An unoccupied property that is prohibited by law from being occupied.
Class H - A property which is unoccupied but being kept for a Minister of Religion.
Class I - A property left unoccupied by persons who reside elsewhere in order to receive personal care. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class J - A property left unoccupied by a person who resides elsewhere because they are providing care to another. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class K - A property left unoccupied by students who are residing elsewhere to study. The student must be the owner or leaseholder of the property and take up education within 6 weeks of vacating the property. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class L - A property which has been re-possessed.
Class M - Student halls of residence. There are currently no such establishments within the District of North Norfolk.
Class N - A property occupied solely by students.
Class O - Barracks, messes and married quarters provided by the Ministry of Defence. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class P - A property occupied by members of Visiting Armed Forces.
Class Q - A property which is in the hands of a Trustee in Bankruptcy. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class R - A caravan pitch or mooring plot where the caravan or houseboat has been removed.
Class S - A property occupied solely by persons under 18 years of age. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class T - Unoccupied annexes which are subject to a planning restriction.
Class U - A property occupied solely by persons who are severely mentally Impaired.
Class V - A property occupied by Diplomats. Any person who wishes to claim this exemption should contact us for further information, using the details in the sidebar.
Class W - Annexes which are occupied solely by dependant relatives, whose relatives live in the main property.