Council Tax Contact Details

Email Council Tax

Telephone: 0300 123 5013
(Back Office open 09.00 to 17.00 weekdays except Wednesdays)

Fax Number: 01625 504848

Revenues Service
Cheshire East Council
PO Box 39
Town Hall
Macclesfield
SK10 1HR

Council Tax Exemption Classes

There are several classes of exemptions which fall into the three categories; Vacant, Unoccupied and Occupied. You can apply for a Council Tax Exemption online simply and quickly.

The Class Descriptions are stated in broad terms. Within each of the classes a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of the classes, please contact us.

Vacant Property

Class	Brief Description of Class	Period of Exemption	Exemption Claim Form
A	Major Repairs and Structural Alterations Vacant property which either requires / is undergoing major repair work to render it habitable, or is undergoing structural alterations which have not been substantially completed.	Maximum 12 Months	Class A Exemption Claim Form (PDF, 86KB)
C	Empty and Unfurnished Unoccupied and substantially unfurnished property. Exemption applies for a maximum of six months from the date that the property first becomes unoccupied and unfurnished (regardless of changes in ownership).	Maximum 6 Months	Class C Exemption Claim Form (PDF, 72KB)

Class

Brief Description of Class

Period of Exemption

Exemption Claim Form

Major Repairs and Structural Alterations Vacant property which either requires / is undergoing major repair work to render it habitable, or is undergoing structural alterations which have not been substantially completed.

Maximum 12 Months

Class A Exemption Claim Form (PDF, 86KB)

Empty and Unfurnished
Unoccupied and substantially unfurnished property. Exemption applies for a maximum of six months from the date that the property first becomes unoccupied and unfurnished (regardless of changes in ownership).

Maximum 6 Months

Class C Exemption Claim Form (PDF, 72KB)

Unoccupied Property

Class	Brief Description of Class	Period of Exemption	Exemption Claim Form
B	Unoccupied and Owned by a Charity Unoccupied property owned and last used by a charity.	Maximum 6 Months	Class B Exemption Claim Form (PDF, 73KB)
D	Property left empty by a Person Detained elsewhere Property left unoccupied due to the previous occupant(s) now being detained due to being in prison either after conviction or on remand, held in hospital or other place on mental health grounds as a result of a Court Order or held under Immigration Law. This exemption cannot be claimed if the person in detention is in prison due to non-payment of Council Tax or fines.	Total Period	Class D Exemption Claim Form (PDF, 84KB)
E	Property left empty by a Person living in Hospital or Care Home Property left unoccupied by long-stay hospital patient(s) and also by people who move permanently into a Nursing/Residential Home, in which they are receiving care or treatment.	Total Period	Class E Exemption Claim Form (PDF, 83KB)
F	Property left empty by Deceased Person Property left unoccupied because the previous owner/occupier has passed away. Whilst awaiting probate the property will remain exempt if it remains unoccupied.	Total Period BEFORE Probate granted and then a Maximum 6 Months AFTER Probate granted.	Class F Exemption Claim Form (PDF, 79KB)
G	Occupation Prohibited by Law Property where occupation is prohibited by law, prevented by: - a) Imposed planning restriction b) Otherwise prohibited by law c) Actions of any public authority with a view to acquiring the property under an Act of Parliament (e.g. Closing Orders, Demolition Orders, Compulsory Purchase Orders).	Total Period	Class G Exemption Claim Form (PDF, 74KB)
H	Property held for a Minister of Religion Unoccupied property held for occupation by a Minister of Religion from which they will perform the duties of their office.	Total Period	Class H Exemption Claim Form (PDF, 73KB)
I	Property left empty by a Person Receiving Care Property left unoccupied because the previous occupant(s) are living elsewhere to receive personal care (not in a Hospital or Care Home - Class E Exemption).	Total Period	Class I Exemption Claim Form (PDF, 80KB)
J	Property left empty by a Person Providing Care Property left unoccupied because the previous occupant(s) are living elsewhere to provide personal care due to old age, disablement, illness, past or present alcohol or drug dependence or, past or present mental disorder.	Total Period	Class J Exemption Claim Form (PDF, 76KB)
K	Property left empty by a Student An unoccupied property that is owned by a Student, who must have been in occupation prior to moving out to study at University.	Total Period	Class K Exemption Claim Form (PDF, 74KB)
L	Repossession Unoccupied property that has been Repossessed under the terms of a mortgage.	Total Period	Class L Exemption Claim Form (PDF, 76KB)
Q	Property left empty by a Bankrupt Person Property left unoccupied by a Bankrupt person.	Total Period	Class Q Exemption Claim Form (PDF, 76KB)
R	Caravan Pitch or Boat Mooring A pitch or mooring not occupied by a caravan or boat.	Total Period	Class R Exemption Claim Form (PDF, 72KB)
T	Unoccupied Annexe to an Occupied Property (Granny Annexe) Unoccupied Annexe that cannot be let separately to the main property because of a planning restriction (must be part of premises or situated in the grounds).	Total Period	Class T Exemption Claim Form (PDF, 79KB)

Occupied Property

Class	Brief Description of Class	Period of Exemption	Exemption Claim Form
M	Halls of Residence Student Hall of Residences that are owned and managed by an educational institution.	Total Period	Class M Exemption Claim Form (PDF, 73KB)
N	Property occupied by Full Time Student(s) Property occupied only by Full Time Student(s).	Total Period	Class N Exemption Claim Form (PDF, 103KB)
O	UK Armed Forces Accommodation Property owned by the Ministry of Defence and is held for armed forces accommodation and exempt whether occupied or not.	Total Period	Class O Exemption Claim Form (PDF, 72KB)
P	Visiting Forces Accommodation Property occupied by a member and/or dependant of a Visiting Force.	Total Period	Class P Exemption Claim Form (PDF, 72KB)
S	Occupied only by Person(s) Under 18 Years Property occupied only by person(s) aged Under 18 Years.	Total Period	Class S Exemption Claim Form (PDF, 75KB)
U	Occupied only by Severely Mentally Impaired Person(s) Property occupied by person(s) classed as being Severely Mentally Impaired (SMI).	Total Period	Class U Exemption Claim Form (PDF, 140KB)
V	Main Residence of a Person with Diplomatic Privilege or Immunity Property occupied by Foreign Diplomat(s) and not a British Citizen.	Total Period	Class V Exemption Claim Form (PDF, 71KB)
W	Occupied Annexe Properties which form part of a single property and which are occupied by a 'Dependant Relative' such as Elderly, Severely Mentally Impaired or Disabled relative of a person which lives in the other part of the property.	Total Period	Class W Exemption Claim Form (PDF, 81KB)