Council Tax - other discounts and exemptions

Exemptions and discounts

Where you live on your own, you may be entitled to a single person discount

Where two or more adults live in a property, the full amount of Council Tax will be due.

However, if all but one adult falls into one of the below categories, you may get a discount.

If all of the adults in the property fall into one of these categories, you may be entitled to a greater discount or a full exemption.

Apply now

If you think you may qualify for a reduction, but you're not sure which discount or exemption applies, please contact us or submit your enquiry using the online form.

Reason

Explanation and exemption class (if applicable)

Students

For all student related discounts and exemptions, see the student page (Class K, N & M)

Apprentices

Properties occupied by apprentices employed for the purpose of learning a trade, business or profession whilst also undertaking a programme of training leading to an accredited qualification, and receiving a salary or allowance (or both) of no more than £195 a week before tax and insurance.

Under 18

A dwelling only occupied by a person aged under 18 years old (Class S)

Awaiting probate

Unoccupied property which is waiting for probate or letters of administration to be granted (exemption lasts until probate is granted and for six months after this, whilst unoccupied and remains part of the estate) (Class F & FF). Please note that if the property is jointly owned by the deceased and other parties, then this exemption does not apply and full council tax will be payable.

Severely mentally impaired

Discounts and exemptions are available for homes occupied by people who are severely mentally impaired (Class U)

Resident in a care home

Unoccupied property which was the home of someone who has moved permanently into a residential home or hospital to receive care (Class E)

Receiving personal care

Unoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal care (Class I)

Providing personal care

Property left unoccupied by someone who has moved away to provide personal care for another person (Class J)

Carers and care workers

Care workers on a low pay, normally working for charities, and people caring for someone with a severe mental impairment or disability who is not their partner or child aged under 18. Download and return a completed Carer's application form [PDF 86kb]

Prisoners

Unoccupied property which was the home of someone who has gone to prison (except for not paying Council Tax or a fine) (Class D)

Charities

Unoccupied property owned and previously used by a charity (exemption lasts for six months from last occupied date) (Class B)

Members of religious communities

Homes of members of religious communities who must have no income or capital of their own (disregarding any pension from previous employment) and is dependent on the religious community for support. Their religious community must be mainly involved in prayer, contemplation, the relief of suffering, education or any combination of these.

Ministers of religion

Unoccupied property which is waiting to be occupied by a minister of religion (Class H)

Foreign diplomat

The home of a foreign diplomat (Class V)

Visiting forces

Property occupied by visiting forces and some international institutions (Class P)

Armed forces’ accommodation

Property owned by the Secretary of State for Defence which is held for armed forces' accommodation (Class O)

Occupation prohibited

Property is unoccupied because occupation is forbidden by law (for example it is declared unfit for human habitation by our environmental health service)(Class G)

Repossessed property

Unoccupied property where a mortgage lender is in possession (Class L)

Bankruptcy related

Unoccupied property where the person who would normally pay the Council Tax bill is a bankrupt's or insolvent's trustee (Class Q)

Granny flats and annexes

If the residents of a property have an annexe, or similar self-contained part of a property that is occupied by an elderly or disabled relative, the annexe could be exempt from Council Tax. Where the annexe or extension is unoccupied and cannot be rented out separately, because of planning permission, an exemption may also apply. (Class T & W)

Pitches and moorings

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat (Class R)


Housing Benefit and Council Tax reduction

If you are on a low income or getting Housing Benefit to help pay your rent, you may be entitled to claim Council Tax Reduction, which is different to a discount or exemption. You can claim now, or contact the Housing Benefits department for more information.