Council Tax Exemptions

You can apply for an exemption from Council Tax using our online form below:

It is an offence under the Council Tax regulations for a person to knowingly provide false or misleading information to the council. The fine for this offence is £1,000. The council may verify the information provided to confirm the exemption where the law permits.

People-based exemptions

Death of a liable person

Please complete the below form to notify the Council Tax Team of the death of a liable person.

Notification of Death of Liable Person (PDF Document, 150.92 Kb)

Students

Households where everyone is a full-time student do not have to pay Council Tax. To count as a full-time student, your course must normally last at least one year and involve at least 21 hours study per week. If you study for a qualification up to A-level and you are under 20, your course must last at least 3 months and involve at least 12 hours study per week.

The exemption extends to students’ spouses or dependents who are not British citizens, and who are prevented by the terms of their entry visa from taking paid employment or from claiming benefit.

If you are a full-time student and share a property with one or more people who are not full-time students, then they will need to pay the Council Tax bill. However, because students are not counted for Council Tax, if you are not a full-time student but share a property solely with one or more people who are full-time students, you may be able to qualify for the single person discount, which reduces the bill by 25%.

Halls of residence for students are exempt from Council Tax as long as the accommodation is owned or managed by an educational establishment (such as a college or university), or where an educational establishment nominates the majority of the student residents. The accommodation must be provided predominantly for students, which does not prevent part of the accommodation being used for staff or other people.

If you are a student and own a home that you have to leave unoccupied in order to study, then the home you own may also be exempt from Council Tax for as long as you remain a student.

Armed forces

Living accommodation for UK armed forces owned by the Ministry of Defence (MoD) is exempt from Council Tax whether it is occupied or not.

This includes barracks and other accommodation on military bases, together with married quarters, as long as this accommodation is held for the purposes of forces accommodation.

The MoD does however charge their residents contributions in lieu of Council Tax, which are paid to the local authority. These contributions are calculated and administered by the MoD and are set to broadly match the amount of Council Tax which would otherwise have been payable.

If you are a member of the armed services, you may be entitled to receive a discount of 50% where your main job-related accommodation is provided by the MoD in Great Britain as part of your posting.

Properties are also exempt if the occupier is associated with a visiting overseas force. A dwelling may also be exempt if any one of the persons who would be liable to pay the Council Tax is associated with a visiting force.

People that have moved into a care home or hospital

Your home will usually be exempt from Council Tax when it is unoccupied because you have moved into a residential care home, nursing home, hospital or hostel in which you are receiving care or treatment and is now your main residence.

To qualify for the exemption, you must have been living at the care home or hospital since you moved out of your old home and will qualify for the exemption as long as you stay there. There is no time limit for this exemption.

People that are living with somebody else to receive care and live-in carers

Your home is exempt from Council Tax if it is empty because you have had to leave the property permanently to live elsewhere to receive care.

In order to qualify for this exemption, you must require care for one of the following reasons:

old age
disability
illness
past or present alcohol or drug dependence
past or present mental disorder

You must have left the property to receive care elsewhere (other than in a hospital, care home, or hostel), and cannot have moved anywhere else in between leaving the property and moving in to receive that care.

Similarly, if you have left your home empty to provide live-in care for someone needing care for the reasons set out above, it may be exempt from Council Tax.

People with a severe mental impairment

Council Tax exemptions are available for people with a severe mental impairment to intelligence and social functioning, which appears to be permanent.

Conditions that might cause a severe mental impairment could include, for example, dementia. You must have a medical certificate from a doctor and show that you are entitled to (but not necessarily in receipt of) one of a number of specific benefits. You can read more about eligibility here.

If a property is only occupied by people who are classed as severely mentally impaired, it is exempt from Council Tax. The effect of this exemption is that the normal 50% Council Tax charge incurred when a group of “disregarded” individuals live together does not apply.

If you have a severe mental impairment and share your home with one other person who would normally have to pay Council Tax, there will be a single person discount applied to the bill.

You also are not counted for Council Tax if you are a live-in carer looking after someone who isn’t your partner, spouse, or child under 18.

Diplomats

A dwelling is exempt from Council Tax if at least one person who would be liable to pay has diplomatic privileges and immunities, provided that they are not:

a British citizen or British subject or a permanent resident of the United Kingdom; and
there is no other dwelling in the UK that is the main residence of that person

Bankruptcy

Where the person who would be liable to the Council Tax in respect of an unoccupied property is a trustee in bankruptcy, it will normally be exempt.

The exemption applies whether the unoccupied dwelling is furnished or not, and avoids charges being incurred by the trustee which cannot be met from the estate of the bankrupt individual. There is no time limit for this exemption.

People detained or in prison

You are exempt from Council Tax if your property is empty because you are:

detained in prison or hospital by order of a court
detained prior to deportation
detained under the Mental Health Act 1983
subject to military imprisonment

If you are detained for non-payment of Council Tax or a fine, you will not qualify for this exemption.

Property-based exemptions

Death of a sole occupant and probate

When a property becomes empty after the death of the owner, the property is exempt from Council Tax for as long as it remains unoccupied and until probate is granted.

Following a grant of probate, a further 6 months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else. However, the full Council Tax due will need to be paid by the executors of the estate at the end of this period.

If you are the beneficiary of a will and have inherited a property, you may wish to discuss liability for Council Tax with your solicitor as the interaction of Council Tax and inheritance law is complex and depends on the particular circumstances.

Repossessed property

This exemption applies to unoccupied properties where there is a default on repayment of the mortgage and the mortgage lender repossesses the property. It applies from the date that the owners vacate the property, and the mortgage lender takes possession.

There is no time limit for this exemption.

Property that cannot be inhabited

An empty and unfurnished property is exempt from Council Tax if its occupation is:

restricted by a planning condition that prevents occupancy
prohibited by law, for example because it is unfit for human habitation
kept unoccupied as a result of statutory action to prohibit occupation, or with a view to compulsory purchase

The exemption does not apply if the property is occupied illegally, for example, squatting.

Unoccupied properties owned by charities

A property owned by a charity is exempt from Council Tax if it is unoccupied and has been so for a period of less than 6 months, and was last occupied for the purposes of the charity.

Empty property for clergy

Unoccupied dwellings that are available for a minister of religion as a residence from which he or she will perform the duties of their office are exempt from Council Tax. The exemption applies to a property being held for a minister of any religious denomination.