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Empty Dwelling Exemptions — Classes C Through G

By GetRighted Legal Research TeamLast updated July 2026

Summary

The Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558) provides several exemption classes for empty properties. Class C covers unoccupied and substantially unfurnished dwellings (now largely abolished by billing authority resolutions). Class F covers properties left empty following the owner's death, lasting until six months after probate. Class G covers dwellings where occupation is prohibited by law or planning condition. Class B covers charity-owned empty properties for up to six months. Each class has distinct qualifying criteria and evidence requirements.

Class-by-Class Summary

Class B: charity-owned, empty for under 6 months — provide charity registration number. Class C: unoccupied and substantially unfurnished — largely superseded by s.11A discretionary powers; check whether your authority still offers it. Class F: death of last resident, exempt through probate and 6 months beyond — provide death certificate and probate status. Class G: occupation prohibited by enforcement notice, closing order, or planning condition — provide a copy of the relevant order.

Class C Is Mostly Gone

Most billing authorities have used LGFA 1992 s.11A powers to reduce or eliminate the Class C exemption period. Before 2013, empty unfurnished properties were exempt for up to 6 months. Now, many authorities charge full council tax from day one. A few still offer a short discretionary discount period. Check your authority's specific policy before assuming any relief applies.

Sources

  1. Council Tax (Exempt Dwellings) Order 1992, SI 1992/558
  2. Local Government Finance Act 1992, s.11A

Frequently Asked Questions

My property is empty while I work abroad — is there an exemption?
Working abroad does not automatically trigger an exemption class. If the property is unoccupied, check whether any class applies (unlikely unless there is a legal prohibition on occupation or a bereavement). You may be liable for full council tax, possibly with an empty homes premium if the absence is prolonged.
Can I combine empty dwelling exemption with a discount?
No. An exemption removes the entire charge. There is nothing left to discount. If the exemption ceases and no one moves in, the property reverts to full council tax (potentially with a premium for long-term emptiness).

Related

  • empty-property-council-tax
  • council-tax-exempt-dwellings-order
  • empty-property-exemption-vs-premium

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