Council Tax exemptions
Some occupied properties don't have to pay Council Tax at all. This is called Council Tax exemption.
Properties occupied by students
Where only students, school or college leavers, or foreign spouses of students live in the property. This exemption also applies during holidays if property is going to be used as the stidents term-time accommodation.
Properties occupied by people under 18
Where only by people under the age of 18 live in the property.
Properties occupied by the severely mentally impaired
If someone who is severely mentally impaired, and receiving a qualifying benefit lives there. They must be certified by a registered medical practitioner. This includes those with Alzheimer's Disease and similar illnesses. If someone else who is not severely mentally impaired also lives at the property, the exemption does not apply. Depending on the circumstances though, the property may still qualify for a discount.
Annexes occupied by dependent relatives
A property or part of the property which lived in by a person who is either:
- 65 or over
- severely mentally impaired
- substantially and permanently disabled
and is a dependent relative of the occupier of the main dwelling.
Properties occupied by members of visiting forces
Property where at least one person who would be liable for Council Tax is a member of a visiting armed force.
Armed forces accommodation
Property owned by the Ministry of Defence for armed forces accommodation.
Properties occupied by diplomats
Property where at least one person who would be liable is a foreign diplomat.
Deceased notification
Properties that are left empty after someone has died are exempt from Council Tax until either six months after probate has been granted, or until someone else becomes responsible for the property.