Some occupied properties are exempt from council tax.
Properties occupied by students
Property occupied only by students, school or college leavers or foreign spouses of students. Exemption also applies during vacations if the student(s) are the liable person(s) and the property is going to be used as their term-time accommodation.
Properties occupied by people under 18
A property occupied only by a person or persons aged under 18.
Properties occupied by the severely mentally impaired
Property occupied only by a person or persons who are severely mentally impaired, that is he or she suffers, for whatever reason, from severe impairment of intelligence and social functioning that appears to be permanent (includes people with Alzheimer's Disease and similar illnesses).
The person(s) must be certified as severely mentally impaired by a registered medical practitioner and be in receipt of a qualifying benefit. If someone else is also resident at the property, and they are not severely mentally impaired, an exemption will not apply. A discount may still apply depending on circumstances, please contact us for more details.
Annexes occupied by dependent relatives
Property which is part of another dwelling and is occupied by a person who is either aged 65 or over, or severely mentally impaired or substantially and permanently disabled and who is a dependent relative of the occupier of the main dwelling.
Properties occupied by members of visiting forces
Property where at least one person who would be liable for council tax is a member of a visiting armed force.
Armed forces accommodation
Property owned by the Ministry of Defence for armed forces accommodation. Please contact us for further information.
Properties occupied by diplomats
Property where at least one person who would be liable is a foreign diplomat.
Halls of residence
Property provided to accommodate mainly students.
Property owned or managed by an educational establishment or charitable body.
Page last updated 21/08/2017