Council Tax Reductions

Exemptions

In certain circumstances a property can be exempt from Council Tax and a reduction of 100% may apply. There are many different types of exemption and each have specific conditions that are required to be met or evidence to be supplied in order for an exemption to apply. 

A property can be exempt for a fixed period or it can be exempt indefinitely. The length of exemption varies depending on the criteria of each exemption.

Examples of Exemptions include:

  • Properties occupied by a person who is severely mentally impaired e.g dementia
  • Unoccupied properties where the last resident has gone into permanent care
  • Properties left unoccupied where the last resident has passed away
  • Properties occupied only by students

Whilst an application for an exemption is being considered your bill should be paid as normal until you receive a new bill. 

Full list of all exemptions is shown below: 

B   The property is unoccupied and owned by a charity. Exempt for up to six months.
D   The property is unoccupied because the person responsible for Council Tax is in prison (except for non-payment of fines or  local taxes).
E    The property is unoccupied because the person responsible for Council Tax is now living in a hospital, residential care home or nursing home.
F   The property is unoccupied following the death of the person responsible for the council tax. Exemption continues for up to six months after probate or letters of administration are granted if the property has remained unoccupied.
G   An empty property where occupation is prohibited by law.
H   An unoccupied property being held for a minister of religion.
I    The property is unoccupied because the person responsible for Council Tax is living elsewhere to receive care.
J   The property is unoccupied because the person responsible for Council Tax is living elsewhere to provide care.
K   The property is unoccupied because the person responsible for Council Tax is a student living elsewhere to study.
L    An unoccupied property repossessed by a mortgage lender.
M   The property is a student's hall of residence.
N   The property is only lived in by full-time students.
O   The property is only lived in by UK armed forces.
P   The property is only lived in by visiting service personnel.
Q   The property is left unoccupied by a trustee in bankruptcy.
R   The property is an empty caravan pitch or boat mooring.
S   The property is only lived in by people aged under 18. This applies from 1 April 1995 onwards.
T   The property is an unoccupied annexe of another property that may not be let or occupied separately due to planning restrictions. This applies from 1 April 1995 onwards.
U   The property is only lived in by severely mentally impaired people. This applies from 1 April 1995 onwards. From 1 April 2000 onwards, this exemption class also applies to properties occupied both by severely mentally impaired people and full-time students.
V   The property is lived in by at least one foreign diplomat or specified member of an international organisation. This applies from 1 April 1997 onwards.
W   The property is an occupied annexe of another property and is used by a dependent relative of the person responsible for Council Tax, sometimes known as a 'granny annexe'. This applies from 1 April 1997 onwards.

Application Process

  • Apply for an exemption, by completing our online application form. Click here to complete the form. 

Further Information

  • For information relating to other discounts and disregards please click here .
  • Discounts for unoccupied properties were abolished on the 1st April 2017. For more information please click here.