Exemptions and reliefs
The Council Tax bill assumes there are at least two adults living in a property. It will show a 25% discount if there is only one countable adult or a 10% discount if the property is no-one's main home, such as empty properties and second homes. Please check the bill has the correct discount and query if you think it is wrong. You must tell the council within 21 days of becoming aware of any change in circumstances which affect your discount.
Adults who are not countable when assessing whether a discount should apply include:
full-time students, student nurses, apprentices and youth training trainees;
patients resident in hospital;
people who are being looked after in care homes;
people who are severely mentally impaired;
people staying in certain hostels or night shelters;
18 and 19 year olds who are at or have just left school;
careworkers working for low pay, usually for charities;
people caring for someone with a disability who is not a spouse, partner or child under 18;
member of visiting forces and certain international institutions;
members of religious communities (monks and nuns);
people in prison (except those in prison for non-payment of Council Tax or fine).
Some properties are exempt from Council Tax, including those occupied by students or persons under 18 or severely mentally impaired people and vacant properties which:
are unfurnished or owned by a charity (exempt for up to six months); require or are undergoing structural alteration or major repair (for a maximum of twelve months);
are left empty by someone who has moved in order to provide personal care to another person;
are waiting for probate or letters of administration to be granted (and for up to six months after);
have been repossessed or are the responsibility of a bankrupt's trustee;
are empty because their occupation is forbidden by law or are waiting to be occupied by a Minister of Religion;
are unoccupied dwellings within the curtilage of domestic premises which are difficult to let separately (e.g. granny annexes);
are forces married quarters, including individual dwellings, which are also exempt. Their occupants will contribute to the cost of local services through a special arrangement;
are empty because the occupant is serving a prison sentence; or has moved to receive personal care elsewhere.
If you think your property may be exempt you should contact the Council Tax section.
People with disabilities
- if someone in your household requires extra space such as a kitchen or bathroom to meet extra needs because of a disability you may be entitled to a reduced Council Tax bill.
Details and claim forms are available from the Council Tax Section.