Guide to council tax discounts and exemptions

Some properties or people are exempt from paying council tax, details of the different types of discounts and exemptions are available below.

You can find out how to apply for council tax exemptions and discounts here.

Council tax discounts

Single person discount

A fixed discount, currently set at 25%, is available when there are fewer than two liable persons. Some people are automatically disregarded when counting the number of residents for this purpose, such as full-time students. You can download the single person discount form here.

Disabled occupancy

If a property has been adapted to meet the needs of a disabled occupant, then, after making an application, and provided the adaptations are of a certain extent, the property will be rebanded to the band immediately below the property's normal council tax band. In effect, the home is treated as if its market value has been lowered by the adaptations.

Please be aware that residents of properties in the lowest council tax band can receive this reduction. You can apply online for disabled relief on council tax

Carers and care workers

A person can be disregarded from council tax if they are providing care or support to one or more people. You can apply online for carers and care workers council tax discount

Council tax exemptions

These are organised into a different classes (B,D,E etc), most of the exemptions only apply when the property is unoccupied. However, some exemptions apply not only when the property is occupied and where but also when certain categories of people live there. 

B - Unoccupied dwellings owned by a charity (up to six months).  It can be furnished or unfurnished.

D - Where the liable person(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax. This also applies where the liable person is detained (either in prison, under the Immigration Act or in hospital under the Mental Health act)

E - Where the liable person(s) have moved into a hospital or care home on a permanent basis and have no intention to return, and the dwelling had been their sole or main residence.

F - Where the liable person(s) is deceased and the property has remained unoccupied since their death. This exemption expires 6 months after the grant of probate.

G - A dwelling where occupation is prohibited by law (note that the exemption will cease if squatters occupy the property).

H - Where the future occupant would be a minister(s) of any religion.

I - Where the liable person(s) has moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence.

J - Where the liable person(s) has moved elsewhere in order to provide personal care to a 3rd party, and the dwelling had been their sole or main residence.

K - Where the owner is a student, who last lived in the dwelling as their main home. You can apply online for student discount.

L - Where the dwelling has been repossessed by a mortgage lender.

M – A hall of residence provided predominantly for the accommodation of students.

N - A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers. You can apply online for this discount.

O - Armed forces' accommodation.

P - A “property, within which at least one person who would otherwise be liable has a relevant association with a visiting force.

Q - Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy.

R - An empty caravan pitch, or a boat mooring not in use.

S - A dwelling where all occupants are aged under 18.

T - An “Annexe” which, due to planning restrictions, cannot be let separately from other parts of the same single overall property. 

U - A dwelling occupied only by a person, or persons, who is or are severely mentally impaired and who would otherwise be liable to pay council tax.

V - A dwelling in which at least one person who would otherwise be liable is a diplomat.

W – An annexe occupied by a dependant relative of a person in another dwelling within the same single overall property.

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