Council Tax exemptions

Some occupied properties don't have to pay Council Tax at all. 

Properties occupied by students

Property occupied only by students, school or college leavers, or foreign spouses of students. This exemption also applies during holidays if the student(s) are the liable person(s) and the property is going to be used as their term-time accommodation.

Properties occupied by people under 18

A property occupied only by people under the age of 18.

Properties occupied by the severely mentally impaired

If a property is occupied only by someone who is severely mentally impaired, and receiving a qualifying benefit. 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

Property which is part of another dwelling and occupied 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.