Part of: UK Council Tax 2026 — Complete Guide to Bands, Discounts, Exemptions & Appeals → Council Tax Exemptions — Every Class A to W Explained 2026
TL;DR: Class G Council Tax exemption applies to properties where occupation is prohibited by a formal legal notice - such as a council prohibition order under the Housing Act 2004, a planning enforcement notice, or a demolition order. The exemption lasts for as long as the legal prohibition remains in force, with no time limit. It is distinct from Class A, which covers properties uninhabitable due to owner-chosen renovation.
Last reviewed: 27 April 2026
The Legal Basis for Class G
Class G of the Council Tax (Exempt Dwellings) Order 1992 provides a Council Tax exemption for dwellings where their occupation is prohibited by law. The prohibition must be formal and legally enforceable - not merely the owner's decision not to occupy.
The key distinction: Class A (major repairs) is owner-elected - the owner chooses to undertake renovation that renders the property uninhabitable. Class G is externally imposed - a legal authority has issued a formal notice prohibiting occupation, typically on grounds of housing hazard, structural danger, or planning compliance.
The Local Government Finance Act 1992 provides the enabling power for the exemption.
Types of Legal Prohibition That Qualify for Class G
Several different types of formal legal notice can give rise to Class G exemption:
Housing Act 2004 Prohibition Orders: Under the Housing Act 2004, local housing authorities can serve prohibition orders where a residential property has Category 1 hazards (the most serious hazards under the Housing Health and Safety Rating System - HHSRS). A prohibition order may prohibit occupation of the whole property or specified parts.
The HHSRS covers hazards including: structural collapse risk, fire hazards, excess cold, dampness or mould, carbon monoxide risks, and other serious risks to health and safety. A property with severe structural problems condemned under the HHSRS qualifies for Class G if a formal prohibition order has been served.
Closing Orders (Housing Act 1985, s264): A closing order is an older mechanism (pre-dating the Housing Act 2004 HHSRS regime) that closes a property to habitation on grounds of unfitness for human habitation.
Demolition Orders: Under the Housing Act 1985, a local authority can make a demolition order requiring a property to be demolished. An undemolished property under a demolition order that would be dangerous to occupy can qualify for Class G.
Planning Enforcement Notices: Under the Town and Country Planning Act 1990, planning enforcement notices can be served where there has been a breach of planning control. Where the enforcement notice prohibits residential use of a property, Class G may apply.
Building Regulations Enforcement: In rare cases, building control officers can issue notices prohibiting occupation of dangerous structures.
The Unlimited Duration of Class G
Unlike Class A (6-12 months maximum) or Class F (6 months from probate), Class G has no time limit. It applies for as long as the legal prohibition remains in force. This can be:
Months: If a prohibition order is lifted quickly after hazard remediation is confirmed, Class G ends when the prohibition is lifted.
Years: Where a property is under a long-term prohibition (for example, a seriously contaminated site or a structural ruin awaiting demolition funding), Class G can apply for many years.
Indefinitely: In extreme cases (for example, a listed building with serious structural problems where remediation costs are prohibitive), a prohibition order may remain in force for a very long time.
The billing council typically applies Class G automatically when it is informed of a prohibition notice by the relevant enforcement authority (housing standards team, planning enforcement, etc.).
The Housing Health and Safety Rating System (HHSRS) and Class G
The most common route to Class G in modern practice is through the Housing Health and Safety Rating System (HHSRS) under the Housing Act 2004. Understanding HHSRS helps property owners anticipate when Class G may become relevant.
How HHSRS works: Local housing authorities have a duty under the Housing Act 2004 to keep all residential properties under their area under review with respect to Category 1 (most serious) hazards. When a Category 1 hazard is identified following an inspection, the authority is required to take "appropriate action" - which can include:
- Serving an Improvement Notice (requiring the owner to remedy the hazard)
- Making a Prohibition Order (prohibiting use of the property or part of it)
- Making a Hazard Awareness Notice (informing of the hazard without requiring action)
- Taking emergency remedial action (where there is an imminent risk of serious harm)
A Prohibition Order under the HHSRS is the mechanism most directly relevant to Class G. Once a prohibition order is served and becomes operative, the property cannot legally be occupied, and Class G applies.
Types of Category 1 hazards that can lead to prohibition:
- Structural instability or falling elements
- Fire hazards in buildings with inadequate escape routes
- Damp and mould at extreme levels causing serious respiratory health risks
- Excess cold in properties without adequate heating
- Carbon monoxide risks from defective combustion appliances
The appeal process for HHSRS prohibition orders: The Residential Property Tribunal (now part of the First-tier Tribunal, Property Chamber) can hear appeals against prohibition orders. During the appeal period, the prohibition order typically remains in force (and Class G continues to apply) unless the tribunal grants a stay.
Class G and Planning Enforcement Notices
Planning enforcement notices are another route to Class G, though less common than HHSRS prohibition orders.
Under the Town and Country Planning Act 1990, local planning authorities can issue Enforcement Notices where there has been a breach of planning control. If a property has been used contrary to planning permission (for example, a property converted from offices to residential without planning permission), an enforcement notice may require it to revert to its authorised use.
Where the enforcement notice specifically prohibits residential occupation, Class G applies. This scenario most often affects:
- Properties converted to residential use without planning permission
- Properties where conditions attached to residential use permission have not been met
- Properties in areas with restrictive planning overlays (for example, Green Belt) where residential use is not permitted
Class G for Condemned Historic Buildings
Occasionally, listed buildings or properties in conservation areas fall into severe disrepair and are subject to formal legal action that prohibits occupation. The intersection of heritage law and housing law can produce complex Class G scenarios where:
- The building cannot be demolished without planning consent and listed building consent
- The building is unsafe to occupy and has a prohibition order
- The owner lacks the resources to remediate to the standard required to lift the prohibition
In these cases, Class G may apply for extended periods - potentially many years - while the heritage, safety, and ownership issues are worked through. The MHCLG and Historic England publish guidance on managing listed buildings in disrepair.
The Relationship to Class A
Class A and Class G can superficially look similar (both apply to uninhabitable properties) but they are distinct:
| Feature | Class A | Class G |
|---|---|---|
| Trigger | Owner-chosen renovation | Externally imposed legal notice |
| Who decides | Property owner | Legal authority (council, court) |
| Time limit | 6-12 months maximum | Unlimited while prohibition in force |
| Source | Structural condition due to works | Legal prohibition on occupation |
A property can theoretically qualify for Class G (under a prohibition order) AND have works in progress to address the hazard. In this scenario, Class G applies while the prohibition is in force; Class A could potentially apply after the prohibition is lifted if the property is still uninhabitable due to the remediation works.
Evidence Councils Typically Request
The formal legal notice: A copy of the prohibition order, closing order, enforcement notice, or other formal legal document imposing the prohibition. This is the primary evidence.
Identity of the notice-issuing authority: The council, court, or body that issued the notice. Most prohibition orders and closing orders are issued by the billing council itself (through its housing standards or planning enforcement team), so the billing council's revenues team may be able to verify the notice directly with their own colleagues.
Ownership evidence: Confirmation that the applicant is the owner or representative of the property.
The Boundary Between Class G and Other Classifications
Class G vs completely demolished property: If a property is demolished (following a demolition order, or for any other reason), it is typically removed from the Council Tax valuation list entirely by the Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) - no Council Tax is payable. Class G applies where the structure exists but occupation is prohibited, not where the structure no longer exists.
Class G vs mortgage repossession: Repossessed properties use Class L, not Class G.
Class G vs derelict properties without formal notice: A severely derelict property that is practically uninhabitable but has no formal legal prohibition notice does not qualify for Class G. It might qualify for Class A if the owner is undertaking renovation, or may require the Valuation Office to consider whether it remains a "dwelling" at all.
What Happens When the Prohibition Is Lifted
When the relevant authority lifts the prohibition order (typically following satisfactory completion of remediation works and a reinspection), Class G ends. The billing council should be notified. From the date the prohibition is lifted, Council Tax becomes payable at the standard rate (or at the applicable empty property rate if the property remains unoccupied after the prohibition is lifted).
Frequently Asked Questions
The council condemned my house and issued a prohibition order - do I automatically get Class G?
Class G should apply automatically once the prohibition order is served, but the billing council's revenues team may need separate notification to process the exemption. Contact the revenues team and explain that a prohibition order has been served, providing a copy. The billing council's housing standards team should also be communicating with the revenues team internally.
My property has been condemned but I've appealed the prohibition order - does Class G still apply during the appeal?
Yes. A prohibition order remains in force (and Class G applies) unless and until it is set aside by the First-tier Tribunal (Property Chamber) on appeal. The appeal process does not suspend the prohibition. Class G applies throughout the appeal period.
Can a private landlord receive Class G exemption, or is it only for owner-occupiers?
Class G applies to the property regardless of whether the owner is a private landlord or an owner-occupier. The exemption applies to the dwelling, not to the person. A privately rented property under a prohibition order qualifies for Class G.
My property is under planning enforcement notice for a previous unauthorised change of use - does Class G apply?
It depends on whether the planning enforcement notice prohibits residential occupation. Some enforcement notices require remedial works without prohibiting occupation during those works. If the notice specifically prohibits residential occupation, Class G applies. If it requires works but does not prohibit occupation, Class G does not apply.
Does Class G affect the MHCLG empty property statistics?
Class G properties are recorded in billing council empty property data as exempt, not as chargeable empties. The MHCLG collects this data through the annual BVPI and CTax statistical returns. Properties under prohibition orders that are exempt under Class G do not generate Council Tax revenue and are distinguished in the statistics from genuinely empty uncharged properties.
How we verified this
Class G eligibility is from the Council Tax (Exempt Dwellings) Order 1992. Prohibition orders under the Housing Act 2004 (HHSRS Category 1 hazards) are from that Act. Closing orders are from the Housing Act 1985 (s264). Planning enforcement notices are from the Town and Country Planning Act 1990. The Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) removes demolished properties from the valuation list. MHCLG guidance covers Class G administration. The IRRV provides professional guidance on Class G evidence requirements.
Sources & Verification
- Council Tax (Exempt Dwellings) Order 1992 (Class G): https://www.legislation.gov.uk/uksi/1992/558/contents
- Housing Act 2004 (HHSRS prohibition orders): https://www.legislation.gov.uk/ukpga/2004/34/contents
- Housing Act 1985 (closing orders s264): https://www.legislation.gov.uk/ukpga/1985/68/contents
- Town and Country Planning Act 1990 (planning enforcement): https://www.legislation.gov.uk/ukpga/1990/8/contents
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- MHCLG Council Tax guidance: https://www.gov.uk/government/collections/council-tax-statistics
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
