Occupied properties that are exempt

There are several classes of property, which are exempt even though they are occupied.

Briefly, these are:

Class M
Applies to halls of residence provided predominantly for the accommodation of the students.

Class N
Dwellings occupied solely by students. Also applies where the property is occupied only by one or more students as term-time accommodation. This exemption may continue during vacations providing the student holds an interest in any part of the dwelling and he or she has previously used or intends to use the property as term-time accommodation.

Class O
Dwellings used by the Secretary of State for Defence, held for the purposes of armed forces accommodation

Class P
Dwellings in respect of which members of visiting forces (or their dependants where they are neither British Citizens nor ordinarily resident in the UK) would  otherwise be Council Taxpayers as owners or tenants.

Class S
Dwellings occupied only by a person or persons aged under 18.

Class U
Dwellings occupied only by severely mentally impaired people who would otherwise be liable person(s) for Council Tax.

Class V
Dwellings of people who benefit from diplomatic immunity who are not British subjects or permanently resident in the United Kingdom.

Class W
Annexes which are used by the occupier of the main house as part of the main home, or are occupied by a relative of the person living in the main house will be entitled to a 50% discount of the Council Tax payable on the annexe.

The 50% discount is in addition to any other discount the occupier of the annexe may be entitled to. For example, if your adult son is living in the annexe on his own. He will get a 25% single occupant discount and now a further 50% annexe discount.

To qualify, the annexe must form part of a single property which includes at least one other property and be occupied as part of their sole or main residence. For example, the annexe must be within the grounds of the main house and must be included in the title deeds of the main house and not registered separately.


The annexe is lived in by a relative of the person who lives in the main house. A relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew and niece (also includes great grandparent, great grandchild etc. and great-great grandparent etc.)

These notes are not intended to be definitive. For more information or to apply, please contact us on 01494 732077
or email to cdcrevenue.csb@buckinghamshire.gov.uk

An unoccupied property may sometimes be exempt from Council Tax -  Empty properties that are exempt