Luton Borough Council

Council tax exemptions

If you own or live in a property described below, and your bill does not show it is exempt from council tax, please contact us for advice.

Class A	No longer available as of 1 April 2013. Unoccupied and unfurnished, needs major repairs/structural changes. Exempt up to a year.
Class B	Owned by charity and unoccupied. Exempt for up to six months.
Class C	No longer available as of 1 April 2013. Unoccupied and unfurnished. Exempt for up to six months.
Class D	Unoccupied because the owner or tenant is in prison.
Class E	Unoccupied because the owner or tenant now lives in hospital or a care home.
Class F	Unoccupied after a death. Exempt for up to six months after grant of probate.
Class G	Unoccupied because occupation is forbidden by law
Class H	Unoccupied and is being held for occupation by a minister of religion.
Class I	Unoccupied as the person has moved to receive personal care elsewhere.
Class J	Unoccupied as persons have moved to provide personal care elsewhere.
Class K	Unoccupied properties owned and last used by a student.
Class L	Unoccupied properties that have been repossessed by the mortgage lender.
Class M	Student hall of residence.
Class N	Properties only occupied by students.
Class O	UK armed forces accommodation.
Class P	Occupied by a member of visiting force.
Class Q	Unoccupied property that is the responsibility of a bankrupt's trustee.
Class R	Unoccupied caravan pitch or boat mooring.
Class S	All occupiers under 18 years of age.
Class T	Unoccupied granny flat or annex which cannot be let out separately.
Class U	All occupiers are severely mentally impaired.
Class V	Main residence of a person with diplomatic privilege or immunity.
Class W	Granny flat or annex that is occupied by a dependant relative.

If you want to claim an exemption or discount, follow this link to complete our exemption/discount form.

Follow this link to find out how your council tax is calculated.