Exemptions for properties that are lived in

Council Tax is not generally paid on any of the classes of property listed below because they are exempt. Some classes do have time limits though and you may have to pay a charge after the exemption runs out.

Please note that time limits run from when the circumstances of the exempt class first started to apply and they don’t restart if the property changes hands.

Occupied property exemptions

These categories are only broad descriptions of the available exemptions.

  • M/N - Occupied entirely by students
  • O - That are forces barracks and married quarters. Their occupants will contribute to the cost of local services through a special arrangement.
  • P - Where at least one liable person is a member of a visiting force
  • S - Where all the residents are less than 18 years of age
  • U - Where all the residents are severely mentally impaired
  • V - Where at least one liable person is a foreign diplomat
  • W - Which are annexed to a family home and occupied by that family’s elderly or disabled relatives.

If you believe an exemption should apply to your bill, please contact us for advice or complete one of the application forms below.

You can apply online using this form, please note you will need your Council Tax reference.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.

Please remember, if your circumstances change you must tell us within 21 days.

Council Tax

West Lindsey District Council
Guildhall, Marshall’s Yard
Gainsborough
Lincolnshire
DN21 2NA

Email: council.tax@west-lindsey.gov.uk