Council Tax discounts and exemptions

Discounts

    If you live alone or you are the only person aged 18 or over you will be entitled to receive Single Person Discount

    Council Tax Single Person Discount Review FAQ's

     

    You may also be entitled to other discounts on your Council Tax if you:

    • Have a property that is furnished that is not your main home
    • Have a property that is undergoing major works or repairs for a period of time
    • Have a property that is empty for a short period of time (for example, between tenants). This is currently for a maximum of 1 month. This means that if you have a property that has been empty for more than 1 month you will not qualify for any further discount from this date. 
    • Please follow this link if you would like further information about the change for this discount.
    • Live with people who aren't counted for Council Tax or who qualify for a discount, such as:
    • Full time students and non-British spouses of students, student nurses, foreign language assistants, apprentice and Youth Training trainees
    • Patients residing in hospital
    • People who are being looked after in care homes
    • People with a permanent severe mental impairment
    • People who are staying in certain hostels or night shelters
    • 18 and 19 year olds who are at school, or have just left
    • Certain types of care workers (usually working for charities)
    • People caring for someone with a disability who are not a spouse, partner or child under the age of 18
    • Members of religious communities
    • People in prison (if not in prison for non payment of Council Tax/fine)
    • People who benefit from diplomatic privileges or immunities
    • Members and dependents of International Headquarters and defence organisations
    • Members of visiting forces and their dependents

    Exemptions

    An exemption means there is no Council Tax to pay.

    If your property is unoccupied it may be exempt indefinitely or just for a short period of time.

    Unoccupied property exemptions 

    • Empty and owned by a charity (exemption up to six months only)
    • Left empty by a person in detention, such as in prison
    • Left empty by a patient now residing in a hospital, hostel, nursing or care home
    • Left empty by people receiving care or providing care
    • Left empty following the death of the owner or tenant
    • A dwelling where occupation is prohibited by law, a planning condition or an Act of Parliament
    • Empty, awaiting occupation by a minister or religion from which to perform his/her duties
    • Left empty by a student who is the sole owner of the property and when occupied it was that person’s main residence
    • Unoccupied and repossessed by the mortgage lender and the person responsible is a trustee in bankruptcy
    • A pitch or mooring not occupied by a caravan or boat.

    Some occupied properties are also exempt, it depends who lives there.

    Occupied property exemptions 

    • Student halls of residence
    • Occupied only by students
    • Occupied by the Ministry of Defence for armed forces accommodation
    • Occupied by at least one resident who is a member of visiting force and solely or jointly liable to pay Council Tax
    • Occupied by persons who are under the age of 18
    • Occupied by persons who are severely mentally impaired
    • Annexe or similar self-contained property occupied by dependent relatives of the resident(s) living in the main dwelling
    • Dwellings which are the main residence of a person with diplomatic privilege or immunity.