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