Discounts and exemptions

Every year, homes in the UK receive a Council Tax bill. Sometimes you may be entitled to a discount on that year’s bill or not have to pay the bill at all.

A full Council Tax bill is based on at least two adults living in the property. Depending on your circumstances, you may be able to claim an exemption or discount or to reduce your Council Tax bill.

Am I entitled to a discount or exemption?

Disregarded people do not count towards the number of occupiers in your property. When we work out your Council Tax, it is based on the number of non-disregarded occupiers.

You will get:

• a 25% discount on your Council Tax bill if there is only one adult in your property who is not disregarded
• a 50% discount if everyone in the property is disregarded
• an exemption (100% discount) if everyone falls into certain exemptions groups 

Change in Circumstances

If you’ve had a discount with your bill, you must let us know about any changes in circumstances (such as people moving in or out of the property). If you don’t tell us, you may risk a £70 fine and a backdated bill.

Which properties are exempt from council tax?

If a property is unoccupied or occupied by certain types of people, you may not have to pay Council Tax on it.

We may inspect unoccupied properties and the owner must provide access if we request it.  If not, we may cancel the discount or exemption we have given and you’ll have to pay the full Council Tax.

Certain properties will be totally exempt from council tax. These are:

• Class B - property owned by a charity (exempt for up to 6 months if unoccupied)
• Class D - property left unoccupied by someone who is detained
• Class E - property left unoccupied by someone who has moved to receive care in a hospital or residential care home. You don’t have to pay council tax if your property is exempt. If the period of exemption ceases, you will need to pay council tax in the normal way.
• Class F - property which has remained unoccupied since the death of a person who, at the date of death, had a freehold interest in the dwelling, or a leasehold interest of 6 months or more, or was a tenant at the date of death and the executor is liable for rent as a license fee. The person liable is liable for council tax only in their capacity of executor or administrator and can be exempt for up to 6 months after the grant of probate.
• Class G - property unoccupied because occupation is forbidden by law
• Class H - property unoccupied and awaiting occupation by a minister of religion
• Class I - property unoccupied, the previous occupier has left to receive care other than in a hospital or at a residential care home
• Class J - property unoccupied, the previous occupier has left to give personal care to another person
• Class K - property left empty by students
• Class L - property unoccupied because of repossession and the mortgagee is in possession
• Class M - property is a hall of residence
• Class N - property occupied only by students.
• Class O - property held as armed forces accommodation
• Class P - property occupied by members and dependants of relevant visiting forces
• Class Q - unoccupied property and is the responsibility of a bankrupt's trustee
• Class R - unoccupied caravan pitch or mooring
• Class S - property is only occupied by people who are under 18 years of age
• Class T - property left empty which forms part of a single property which includes another dwelling, and where there is a planning restriction with regard to their occupation
• Class U - property occupied only by those who are severely mentally impaired. This only applies where the occupier would be liable
• Class V - property occupied by someone with diplomatic immunity providing that no one resident is a British citizen
• Class W - property is an annexe or self-contained part of a property which is occupied by a dependant relative of the family in the other part of the property

You don’t have to pay council tax if your property is exempt. If the period of exemption ceases, you will need to pay council tax in the normal way.

If you believe you may be entitled to one of the above exemptions, or have any other queries, please contact us.