If you believe an exemption should apply to your bill, please contact the Council for advice.

button | apply for council tax discount
info box | form hosted by Lincoln city

Please note that this online form is hosted on the City of Lincoln website as the two authorities work together to provide the revenues and benefits service in our area.

text | council tax exemptions

These categories are only broad descriptions of the available exemptions and there may be circumstances when they do not apply.

Empty property exemptions

  • B - Are owned by a charity (exemption allowed for up to six months only)
  • D - Are left empty by someone who has gone to prison
  • E/I - Are left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere
  • F - Are waiting for probate or letters of administration to be granted (exemption continues for up to six months after being granted). 
  • G - Are empty because occupation is forbidden by law 
  • H - Are waiting to be occupied by a minister of religion 
  • J - Are left empty by someone who has moved out to provide personal care to another person 
  • K - Are owned by a student and were last occupied by that student 
  • L - Have been repossessed
  • Q - Are the responsibility of a bankrupt’s trustee 
  • R - Are sites for an individual caravan or mobile home, or a mooring 
  • T - Dwellings which form part of premises which include another dwelling and where the unoccupied dwelling may not be let separately from the other dwelling without a breach of planning control.  The exemption may apply whether the annexe is furnished or not.  A dwelling exempt under this class remains exempt even if the other dwelling becomes unoccupied.

Occupied property 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.

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.