Council Tax discounts and disregards

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Discounts and disregards

Your full Council Tax bill assumes there are two adults living in the property with no discounts, but you can apply for discounts that might be available to you. Please apply as soon as possible as we are not always able to fully backdate discounts.

For each of the below, the application process or form itself explains how to apply.

  1. Single person discount via our Open Portal service
  2. Student discounts & exemptions
  3. Disabled discounts
  4. Severe mental impairment discounts & disregards. Here are the guidance notes for your certifying medical practitioner.
  5. Carer discounts & disregards
  6. Detention exemptions & discounts.

Other exemptions and discounts may apply to certain people and to certain properties. For details please see below.

Please remember you must always tell us if your circumstances change, and pay your Council Tax as shown on your bill until you have been formally notified of any changes.

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Who is disregarded from Council Tax

Here are the people that may be disregarded for the purpose of Council Tax discounts.

Please remember you must always tell us if your circumstances change, and pay your Council Tax as shown on your bill until you have been formally notified of any changes.

  1. Under 18s or where child benefit is still in payment
  2. 18 and 19 year olds who are at or have just left school
  3. Full time students and their non-British spouses/dependants including student nurses, apprentices and people on youth training schemes.
  4. People who are severely mentally impaired and who are entitled to Incapacity Benefit, Attendance Allowance, Severe Disablement Allowance, higher or middle rate care component of a Disability Living Allowance, increased rate Disablement Pension where constant attendance is needed, Constant Attendance Allowance, Disability Working Allowance, Un-employability Allowance or Supplement, Disability Premium included with Income Support, or Disability Premium included with Job Seekers Allowance income based where a partner is claiming. This must be certified by a medical practitioner.
  5. Care workers including people that care for at least 24 hours a week for no more than £44 and who live in working premises provided by the employer (which must be a charity or public authority), and people that care for at least 35 hours a week for someone that lives in the same address who is entitled to higher rate/increased constant Attendance Allowance, highest rate Disability Living Allowance, or increased Disablement Pension, and who is not a spouse, partner, or child under 18.
  6. People in certain hostels or night shelters
  7. Prisoners, people on remand, or other detainees except those charged of or convicted for non-payment of Council Tax or fines.
  8. People who are being looked after in care homes
  9. People who are resident in hospital or in hospital for more than six weeks
  10. Diplomats and members of visiting forces or international bodies with headquarters in the UK
  11. Members of religious communities such as monks and nuns.

Please remember you must always tell us if your circumstances change, and pay your Council Tax as shown on your bill until you have been formally notified of any changes.

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Properties that are exempt from Council Tax

Here is a summary of the types of properties that may be exempt from Council Tax. This list is for information only. If you believe your property may qualify for exemption or for any further information, please contact us.

Please remember you must always tell us if your circumstances change, and pay your Council Tax as shown on your bill until you have been formally notified of any changes.

  1. Uninhabitable property due to major structural repairs for up to a maximum twelve months
  2. Unoccupied property owned by a charity for a maximum six months
  3. Unoccupied property because the person who would otherwise occupy it is in prison
  4. Unoccupied property because the person who would otherwise occupy it is resident in hospital or a nursing home
  5. Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made
  6. Empty property whose occupation is prohibited by law
  7. Unoccupied property held available for use of ministers of religion from which to carry out their duties
  8. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care
  9. Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care
  10. Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property
  11. Property that has been repossessed under a mortgage
  12. Student halls of residence
  13. Premises where all the residents are students
  14. Property owned by the Ministry of Defence and held available for occupation by serving personnel. Property occupied by members of visiting forces or certain international organisations
  15. Property left empty by a bankrupt
  16. Unused caravan pitch or boat mooring
  17. Property occupied only by people under 18 years of age
  18. Unoccupied ancillary accommodation such as annexes which may not be let separately without being in breach of planning regulations
  19. Property occupied only by people who have a chronic mental health condition, who would be liable to pay council tax (does not include residential care homes and so on, where the owner is liable to pay the council tax)
  20. Property occupied by a foreign diplomat or a member of an international organisation headquartered in the UK
  21. Any part of a property such as an annex which is occupied by a dependant relative of the family in the other part of the building where the relative is either over 65, has an severe mental impairment or is substantially and permanently disabled.

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Council Tax Empty Property Discounts

A discount of 50% is applicable for the first three months in which a property is unoccupied and substantially unfurnished.

Entitlement to the discount begins on the date the property first becomes unoccupied and unfurnished and in order for a new period of discount to be granted there must be a minimum period of occupation of six weeks.

A discount of 100% may be granted where a property is unoccupied and substantially unfurnished and :

  • It needs or is undergoing major repair works to make it habitable or
  • It is undergoing a structural alteration or
  • It has undergone major repair works to make it habitable and less than six months have elapsed since the date when the works were completed.

The 100% discount can only apply for a maximum period of one year; after which time the full council tax will become payable.

When a new property enters the valuation list for the first time then providing that it remains continually empty and unfurnished it will receive a 100% discount for the first three months, a 50% discount will be applied for the next three month period and after this time the full council tax will be payable.

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Contact us

Contact us about Council Tax discounts and disregards here.

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