Council tax exemptions

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Council tax exemptions

Apply for an exemption

Most of the exemptions only apply when the property is unoccupied. However, some exemptions apply not only when the property is occupied and where, but also when certain categories of people live there.

If you believe your property or circumstances qualify for an exemption, you can email us at local.taxation@peterborough.gov.uk. Please give us as much information as possible, including your council tax account reference number.

You will not receive an exemption automatically. You must apply to us.

These are organised into a different classes (B, D, E etc).

B - Unoccupied dwellings owned by a charity (up to six months). It can be furnished or unfurnished.
D - Where the liable person(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax. This also applies where the liable person is detained (either in prison, under the Immigration Act or in hospital under the Mental Health act)
E - Where the liable person(s) have moved into a hospital or care home on a permanent basis and have no intention to return, and the dwelling had been their sole or main residence.
F - Where the resident has died and the liability for council tax falls solely on the deceased's estate. The property is exempt until probate is granted or letters of administration are obtained and for up to six months after this.
G - A dwelling where occupation is prohibited by law (note that the exemption will cease if squatters occupy the property).
H - Where the future occupant would be a minister(s) of any religion.
I - Where the liable person(s) has moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence.
J - Where the liable person(s) has moved elsewhere in order to provide personal care to a 3rd party, and the dwelling had been their sole or main residence.
K - Where the owner is a student, who last lived in the dwelling as their main home. You can apply online for student discount using the link above on this page.
L - Where the dwelling has been repossessed by a mortgage lender.
M - A hall of residence provided predominantly for the accommodation of students.
N - A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers. You can apply online for this discount using the link above on this page.
O - Armed forces' accommodation.
P - A property within which at least one person who would otherwise be liable has a relevant association with a visiting force.
Q - Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy.
R - An empty caravan pitch, or a boat mooring not in use.
S - A dwelling where all occupants are aged under 18.
T - An annexe which, due to planning restrictions, cannot be let separately from other parts of the same single overall property.
U - A dwelling occupied only by a person, or persons, who is or are severely mentally impaired and who would otherwise be liable to pay council tax.
V - A dwelling in which at least one person who would otherwise be liable is a diplomat.
W - An annexe occupied by a dependant relative of a person in another dwelling within the same single overall property.

Find out about premium rates for empty properties and second homes. You must tell us if your property is empty or becomes your second home. You must also tell us if any empty or second home becomes your main residence.

Tell us if your property is no longer exempt

A change to your property or circumstances may mean it no longer qualifies for an exemption. Please email local.taxation@peterborough.gov.uk to tell us within 21 days if your circumstances change.