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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.

© 2021 Luton Council, Town Hall, Luton LU1 2BQ