Council Tax discounts, reductions and exemptions
A full Council Tax bill assumes that two adults live in the property. Depending on your circumstances you may be eligible for a Council Tax discount, reduction or exemption. If you do claim a discount, reduction or exemption and later have a change in circumstances that affect the amount of council tax you pay you must tell us within 21 days. If you fail to do this the council may impose a penalty of £70. If you fail to tell us on more than once occasion the penalty may be increased to £280.
If you are 18 or over, and live on your own, you may qualify for a 25% discount. You are not eligible for single person discount if, for example, a partner works away from home or abroad for long periods of time, as your home is still classed as their main home for Council Tax purposes.
Your property must have at least one of certain features which are essential, or of major importance, to the wellbeing of the disabled person. These features include:
- a room other than a bathroom, kitchen or toilet which is used mainly by the disabled person
- an extra bathroom or kitchen for the use of the disabled person - this must be a full bathroom which includes a bath or shower
- an extra space inside the property for the use of a wheelchair for the disabled person
You may be entitled to a reduction in your Council Tax if a person in your household has:
- a severe mental impairment
- Alzheimer's or Parkinson's disease
- had a stroke
- severe learning difficulties
- an impairment as a result of an injury
Severe mental impairment may be progressive, and many people (or their carers) may not realise that they are now entitled to a reduction.
Council Tax reduction application for persons with Severe Mental Impairment (PDF, 142 KB)
Please complete the form above and use our general form to send it to us.
There are a range of other discounts available.
If you or someone who lives with you is classed as a full-time student, you may be entitled to a Council Tax discount. To qualify as a full-time student, the student must be:
- at college, university or similar on a higher education course which lasts for more than 24 weeks, or
- a student nurse
The student will be required to provide a copy of their student certificate containing their name, the name of the educational establishment and the start and end date of the course. Your application will not be processed without this information.
If you or someone who lives with you is classed as a full-time student in further education, you may be entitled to a Council Tax discount. To qualify the student must be:
- at school or college
- under 20 years of age
- on a course that lasts as least three consecutive calendar months, and studying for at least 12 hours a week on a course held between 8am and 5:30pm
The student will be required to provide a headed letter from their school or college confirming their name, date of birth, confirmation of the course being studied and the start and end date of the course.
If someone who lives with you is 18 or 19 years old, not in full time education but child benefit is payable for them, they can be disregarded for Council Tax purposes until they turn 20. Evidence that the person has left school or college between 1 May and 31 October where they were studying a qualifying course of education will be required. Proof that child benefit is being paid in respect of this person is also required.
If you or someone who lives with you is working as a foreign language assistant, you may be entitled to a Council Tax discount or exemption. The foreign language assistant must provide a student certificate, and written evidence that they are registered with the Central Bureau of Educational Visits and Exchanges.
If you or someone who lives with you is an apprentice, you may be entitled to a Council Tax discount. To qualify, proof is required that the person is:
- undertaking a programme of training leading to an accredited qualification
and;
- that their salary or allowance (or both) does not exceed £195 per week
If someone has left their home permanently to receive care in either a hospital or care home, they may be entitled to a discount. Confirmation of permanent residence will be required to support an application.
If you provide care for someone who lives with you for a minimum of 35 hours per week, you may be entitled to a Council Tax discount if the person being cared for is entitled to one of the following benefits, which must be evidenced:
- attendance allowance
- high or middle rate care component of disability living allowance
- standard or high rate of personal independence payment
- increase in constant attendance allowance under the industrial injuries or war pension scheme
- highest rate of constant attendance allowance on top of full rate of disablement Benefit paid for industrial injury
The person you care for must not be:
- your partner
- your spouse, or
- your child under 18 years of age
If you are a resident care worker, you may be entitled to a Council Tax discount if:
- you are providing care or support to another person, on behalf of a local authority or a body established for charitable purposes only
- you are employed for at least 24 hours per week and earn no more than £44 during any one week
- you are resident in premises, which are provided by or on behalf of the employer for the better performance of their duties and where they also reside, or,
Providing care to a person who is in receipt of or entitled to one of the following benefits which must be evidenced:
- attendance allowance
- high or middle rate care component of disability living allowance
- standard or high rate of personal independence payment
- increase in constant attendance allowance under the industrial injuries or war pension scheme
- highest rate of constant attendance allowance on top of full rate of disablement benefit paid for industrial injury
The person you care for must not be:
- your partner
- your spouse, or
- your child under 18 years of age
People in prison (except those in prison for non-payment of Council Tax or a fine) may be entitled to a Council Tax discount. Confirmation of the date that detention began and the place of detention will be required to support an application.
If you are living in a property which provides care or treatment because of your age, physical or mental disability, past or present alcohol or drug dependence, or past or present mental illness, you may be entitled to a Council Tax discount. You will need to provide confirmation from the owner that the property is used solely by people with no fixed abode and that it is not a self-contained unit.
If you or someone who lives with you is a member of a religious community, you may be entitled to a Council Tax discount. Evidence that the person's principal occupation is prayer, contemplation, education, relief of suffering or any combination of these will be required, in addition to proof that the person(s) have no income or capital of their own.
If you are the spouse of an international student, you may be entitled to a Council Tax discount. You will need to provide a copy of your spouse's or dependent's visa to support your application.
If you are a member of a visiting Armed Force or a member of a civilian component of a visiting Armed Force, you may be entitled to a Council Tax discount. Evidence of membership will be required to support an application.
If you are a member of an international headquarters or defence organisation, you may be entitled to a Council Tax discount. Evidence of membership will be required to support an application.
If you own or live in a property described below you may be exempt from paying Council Tax:
Exemption Class | Definition |
|---|---|
B | Empty property owned by a charity (exempt for up to six months). |
D | Property left empty by someone who is in detention. |
E | Property left empty by someone who has moved to receive personal care in a hospital or home. Documentation is required from the hospital/care home that the person is a permanent resident there and is unable to return to the property. |
F | Property left empty where the resident owner is deceased and probate has not been granted - in some cases Council Tax liability transfers straight away to a beneficiary, see below * A copy of the death certificate is required. |
FF | Property left empty where the resident owner is deceased and probate was granted less than six months ago - in some cases Council Tax liability transfers straight to a beneficiary*. A copy of the death certificate is required. |
G | Empty because the law says the property cannot be lived in. Evidence that occupation of the property would be unlawful is required to support an application for an exemption. |
H | Property waiting to be lived in by a Minister of Religion. A letter from the diocese confirming that the property is awaiting occupation by a minister is required to support an application for an exemption. |
I | Property left empty by someone who has moved to receive care elsewhere. Confirmation is required that change of residence is permanent. |
J | Property left empty by someone who has moved to provide care for another person. Proof of the following is required to support an application for an exemption:
|
K | Property left empty by student(s). The student certificate of the person(s) who would usually be wholly liable for the Council Tax charge is required. |
L | A repossessed property. Documentation confirming the date a property was repossessed and by whom is required to support an application for an exemption. |
M | Halls of Residence for students. Evidence that the property is owned or managed by an education institution is required to support an application for an exemption. |
N | Property only occupied by full-time student(s). |
O | UK Armed Force Accommodation. Evidence that the property is owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation is required to support an application for an exemption. |
P | Visiting Forces accommodation. Evidence that the liable person is a member of a visiting armed forces and that any other person's in the property are their dependents who are neither British Citizens or ordinarily resident in the UK, is required to support an application for an exemption. |
Q | Property left empty by a person who has become bankrupt and liability would fall to a trustee. Proof of bankruptcy is required to support an application for an exemption. |
R | Empty caravan pitch or boat mooring. |
S | Property only lived in by a person(s) under 18. Proof of the person's date of birth is required to support an application for an exemption. |
T | An unoccupied dwelling which is attached to another property, which may not be let separately. Evidence that the property cannot be let as it would breach planning control is required to support an application for an exemption. |
U | Property only lived in by a person(s) who is severely mentally impaired. |
V | Property occupied by a diplomat. Evidence that one of the liable persons is a diplomat or member of an international organisation headquartered in the UK will be required to support an application for an exemption. In addition an exemption can only be granted if the liable persons status is verified by the Foreign and Commonwealth Office (FCO). |
W | An annexe to a property occupied by a dependent relative of the occupants of the main home. The occupier of the property must be a dependent relative who is defined as:
|
In some circumstances such as when a property is left to a beneficiary and the will does not state it must be sold, liability transfers straight to the beneficiary and the exemption will not apply. To apply for an exemption or to make a change to your existing one, you will need to view your Council Tax online. Remember to have any evidence required before you start, as you will need to upload this along with your application.
If you have an annexe which is used by you or a family member, you may qualify for a discount. To qualify the occupiers have to be related to the person liable to pay the Council Tax of the main dwelling. This reduction also applies where the occupiers of the main house are using the annexe as part of their main residence.
Please complete the form above and use our general form to send it to us.
If you haven't found what you are looking for, use our online contact form:
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