Exemptions and more discounts
Exemptions
Exemption | Definition |
---|---|
Class B | Unoccupied property owned and previously used by a charity (exemption lasts for six months from last occupied date). |
Class D | Unoccupied property which was the home of someone who has gone into prison (except for not paying Council Tax or a fine). |
Class E | Unoccupied property which was the home of someone who has moved permanently into a residential home or hospital to receive care. |
Class F | Unoccupied property which is waiting for probate or letters of administration to be granted (exemption lasts until probate is granted and for six months after this, whilst unoccupied and remains part of the estate). |
Class G | Property is unoccupied because occupation is forbidden by law (for example it is declared unfit for human habitation by our environmental health service). |
Class H | Unoccupied property which is being held for occupation by a minister of religion. |
Class I | Unoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal care. |
Class J | Property left unoccupied by someone who has moved away to provide personal care for another person. |
Class K | Unoccupied property where the owner is a student who last lived in the dwelling as their main home and became a full-time student within six weeks of leaving the property. The exemption lasts as long as the person who would normally pay the Council Tax bill is a student. |
Class L |
Unoccupied property where a mortgage lender is in possession. |
Class M |
Student halls of residence. |
Class N |
Property occupied only by full-time students. |
Class O | Property owned by the Secretary of State for Defence which is held for armed forces’ accommodation. |
Class P | Property occupied by visiting forces. |
Class Q | Unoccupied property where the person who would normally pay the council tax bill is a bankrupt’s or insolvent’s trustee. |
Class R | A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat. |
Class S | A dwelling only occupied by a person aged under 18 years old. |
Class T | Unoccupied properties which form part of a single property which includes another dwelling and may not be let separately because of planning permission. |
Class U |
A dwelling in which only people who are severely cognitively impaired live. What is the definition of "severely mentally impaired"? "Severely mentally impaired" means a person who has severe impairment of intelligence and social functioning (however caused), which appears to be permanent. |
Class V | The home of a foreign diplomat. |
Class W | An annexe occupied by a dependent elderly or disabled relative. |
If you think that you meet the criteria for an exemption, you can tell us online. To apply online, you'll need to sign in or register for myAccount.
Disregarded people
The full occupied Council Tax charge is based on a property being occupied by two or more adults.
For Council Tax purposes some people are not counted as living at the property if certain circumstances apply. These people are disregarded.
If there is only one adult living at a property or after we have disregarded people and are left with only one adult, then you will be entitled to a 25% discount. If all occupiers are disregarded then you will be entitled to a 50% discount or possibly an exemption.
Disregarded people include:
- anyone under 18
- full-time students, student nurses
- non British spouse of a student or non British dependant of a student
- apprentices earning less than £195 gross and young people on Youth Training Schemes
- patients living in hospital or a care home
- people who meet the severely mentally impaired criteria - entitlement to a certain state benefit and secondly, a qualified medical practitioner (usually your doctor) must confirm to the council that in their medical opinion you are "severely mentally impaired". "Severely mentally impaired" means a person who has severe impairment of intelligence and social functioning (however caused), which appears to be permanent
- 18 and 19 year olds who are at school or have just left school
- care workers who are paid no more than £44 a week
- people caring for someone they live with who is disabled and not their partner or child
- people who belong to a religious community
- people in prison, unless they are in prison for not paying Council Tax or a fine, or detained elsewhere
- people staying in some hostels and night shelters
- members of visiting forces
- diplomats
If you think that you meet the criteria for a discount, apply online.
Care leavers discount
There is a local discount for care leavers aged 18 to 25.
Please telephone 01332 643907 for advice and how to apply.
Annexe discount
Annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50% reduction in the Council Tax payable on the annexe.
To apply for an annexe discount, you'll need to sign in or register for myAccount.
Empty homes discount
Properties classed as empty and unoccupied for 28 calendar days from the date the property first becomes empty and unoccupied will receive a 100% discount (Council Tax charged from day 29 onwards).
Second homes
If your property is furnished and your main residence is at another property in England or Wales, there is no exemption or discount and you will be required to pay 100% of the Council Tax charge.
If you live in and pay Council Tax for a property which your employer requires you to occupy, and you are liable for Council Tax on a second furnished property, you may qualify for a discount of 50%.
One of the properties must fall into Class A, B or C:
A. The property is provided to you, or to your spouse/civil partner, because of your employment i.e. tied accommodation
B. The property is occupied as a residence from which you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination.
C. You are in the armed forces and have your main residence in the UK in Ministry of Defence accommodation which is exempt from Council Tax under Class O.
To apply for a second home discount, you'll need to sign in or register for myAccount.