Council Tax exemptions, discounts and disregards

Depending on your circumstances we may be able to reduce the amount of Council Tax you pay.

Annexes

From 1 April 2014 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 may be entitled to a 50% reduction in the Council Tax payable on the annexe.

The criteria for an annexe discount, or exemption, is set out below. There are two instances where a 50% discount can be applied, and two instances where a full exemption can be awarded.

50% discount

• If the annexe is occupied by a non-dependant relative. The definition of a relative for the purposes of this discount are; she / he is the spouse of that person, or she / he is that person's parent, child, step child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or she / he is that person's great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece.
• If the annexe is used as part of the main residence, for example a play room, storage or extension of the main property.

Full exemption

• Exemption class W; occupied by a dependent relative. Dependent relative is defined as a person over the age of 65, a person who is severely mentally impaired or a person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).
• Exemption class T; unoccupied annexe, to an occupied main dwelling (where it cannot be separately let) exempt T will apply.

Start now and apply online for an annexe discount.

Apprentices

To be disregarded for Council Tax purposes you must be:

• employed for the purpose of learning a trade, business, profession, office, employment or vocation
• undertaking a programme of training leading to an accredited qualification
• being paid a salary

• receiving no more than £195.00 per week
• aged under 25

If you live with someone else over the age of 18 who is not also disregarded you will receive a 25% discount on your Council Tax bill.

If there is more than one person aged over 18 in the property, who are not disregarded there is no reduction.

Start now and  apply online for an apprentice disregard.

Carers

You may be disregarded if you fall into one of the following categories.

Home carers

• you look after someone who is receiving higher rate Attendance Allowance, Disability Living Allowance (higher or middle rate care) or Personal Independence Payment (higher rate care), and
• you live with the person you are caring for, and
• that person isn’t your partner or child under 18, and
• you care for them for at least 35 hours per week on average

Care workers

• you provide care on behalf of a relevant body (for example, local authority or a charity), and
• live with the person you care for to be able to perform your duties, and
• care for them at least 24 hours per week and are paid £44 or less per week for doing it

More than one person living in the property can be considered as a carer if they qualify.

Start now and apply online for a carers disregard.

If you have moved into somebody's home to care for them, you may be disregarded at your main address contact us for further information about the carers disregard.

Children over the age of 18

Generally once a child reaches the age of 18, they will be taken into account for Council Tax.

However, we may be able to continue to disregard them in certain circumstances.

If they are at school or college

18 and 19 year olds who are at, or have just left school or college can be disregarded for Council Tax. To qualify they will need to have been in full time education on 30 April.

If you are still receiving child benefit

A child over the age of 18 can be disregarded if you are still receiving child benefit for them.

If you are the only person over the age of 18 who is not disregarded you will receive a 25% single person discount on your Council Tax bill.

If there is more than one person aged over 18 in the property who are not disregarded, there is no reduction.

Start now and apply online for an over 18 disregard. You will need to provide proof of the child benefit.

Students

If you are a full-time student and you live on your own you are exempt from paying Council Tax.

If you live with someone else over the age of an 18 who is not a student you will receive a 25% discount on your Council Tax bill.

If there are two or more people over the age of 18 living in the property who are not in full time education then there will be no reduction.

To apply for a student disregard, please contact us about the students exemption, and send us your student certificate.

Disabled banding reduction

If your home has been adapted to meet the needs of a disabled person then you may be able to get a reduction in your Council Tax.

You may get a reduction if your home has one or more of these facilities:

• a room, other than a bathroom, a kitchen or toilet, which is mainly used by and required for meeting the needs of the disabled person
• a second bathroom or kitchen required for meeting the needs of the disabled person
• sufficient floor space to permit the use of a wheelchair which is used indoors

The discounted reduction you get will be equal to one band lower than the actual band of your home. The reduction, if applicable, will be applied from the date of your application.

For example, if your property is in Band D, you will pay Band C.

Start now and apply online for a disabled banding reduction. Please quote your Council Tax account reference number, with the name of the disabled person, outlining the nature of their disability and on what grounds does that disability lead them to believe that they are eligible for the reduction, as well as providing supporting information as below;

If there is an additional bathroom or kitchen

Please provide photographs of both bathrooms or kitchens with each one being clearly identified one as the “main family bathroom” and the other as the “bathroom adapted for and used by the disabled person”.

If a wheelchair is being used at all times

Please provide evidence that confirms that the applicant requires the use of a wheelchair at all times (indoors and outdoors). This would most likely be in the form of a letter from a Doctor, a hospital or other medical professional.

If there is a specific room being used for the needs of the disabled person

Please provide photographs of the specific room that is required to meet the needs of the disabled person, as well as listing of all the rooms that are in the house and what they are currently used for, what the specific room that is required to meet the needs of the disabled person is, why does the disabled person need that room, and if its use is exclusive to the disabled person.

Start now and contact us about the disabled banding reduction.

Homes for Ukraine Scheme

You may be eligible for money off your Council Tax if you’re housing a Ukrainian refugee under the Homes for Ukraine scheme, known as a Council Tax disregard.

If you’re living with a Ukrainian refugee under the Homes for Ukraine scheme and you’re:

• over 18 and claiming a single person discount on your Council Tax, you be eligible to have 25% of your Council Tax bill disregarded instead
• already receiving a Council Tax exemption, you will be eligible for a reduction of 50% on your Council Tax liability

If you’re already receiving a Council Tax exemption, and you’re eligible for a 50% reduction in your Council Tax, the refugee may need to pay the remainder of your Council Tax instead.

Getting help as a refugee

If you’re a Ukrainian refugee and you’re living in a property under the Homes for Ukraine scheme, you may be able to get help towards paying your share of the property’s Council Tax.

For advice, contact our Council Tax team.

Apply

To apply for a Council Tax disregard under the Homes for Ukraine scheme, email us:

• the names of the refugees that are staying with you
• the date they moved in
• supporting documentation to confirm they have permission to stay in the United Kingdom under the Homes for Ukraine scheme

Alternatively, send us details of the refugees by post, by writing to:

• Council Tax
• Swale House
• East Street
• Sittingbourne
• Kent
• ME10 3HT

Empty home due to occupants death

The liable person to pay Council Tax has died; this exemption applies whilst the property remains unoccupied and applies for a further 6 months after probate is granted. If there is a beneficiary or the property becomes legally owned by another party during this time, the exemption ceases on change on liability.

Start now and apply online for an empty homes exemption. We will need a copy of the death certificate.

Members of religious communities

You may be disregarded if you are a member of a religious community, the principal occupation of which consists of:

• prayer
• contemplation
• education
• the relief of suffering
• or, any combination of the above, and

• have no income or capital of his own, (other than any income from a pension in respect of former employment), and
• are dependent on the community to provide for your material need

Start now and apply online for a religious communities discount.

People in detention

This exemption applies to unoccupied properties where the liable person is detained in a prison, hospital or other place of detention.

Start now and apply online for a detention exemption.

People in hospital or care

If your main residence has changed to a hospital or care home, you may qualify for a disregard or exemption on your Council Tax.

This means that if you were the only adult living in the property, you will receive a 100% discount.

If there is now only one person over the age of 18 in the property who is not already disregarded, you will receive a 25% discount.

If there is more than one person aged over 18 in the property who are not disregarded, there is no reduction.

Start now and apply online for a hospital or care home disregard or exemption.

Severely Mentally Impaired disregard

This applies as a disregard or exemption based on your household circumstances.

If you live alone and are classed as severely mentally impaired you will be exempt.

If you reside with one other person and are classed as Severely Mental impaired you will receive a 25% discount.

For Council Tax purposes you are classed as severely mentally impaired if you have a severe impairment of intelligence and social functioning which is permanent.

This needs to be confirmed by your doctor and you need to be in receipt of a qualifying benefit. For example:

• Attendance Allowance (AA)
• Incapacity Benefit (IB)
• Severe Disablement Allowance (SDA)
• higher or middle rate care component of Disability Living Allowance (DLA)

To apply, download an application form (PDF 159KB).

Single person discount

A 25% discount is available if you live on your own, or you are the only person over the age of 18 and the property is your sole or main residence.

Your Council Tax bill is based on at least two people living in a property. So if only one person lives in the property (as their main home), your Council Tax is reduced by 25%.

Start now and apply online for a single person discount.

Students

If you are a full-time student and you live on your own you are exempt from paying Council Tax.

If you live with someone else over the age of an 18 who is not a student you will receive a 25% discount on your Council Tax bill.

If there are two or more people over the age of 18 living in the property who are not in full time education then there will be no reduction.

Unoccupied properties owned by a charity

An unoccupied property owned by a charity may not have to pay Council Tax for up to six months from the last day it was occupied.

You may be entitled to the exemption if the property:

• is unoccupied and has been for less than 6 months
• is owned by a charity or charitable organisation, and
• was last used for the purpose of a charity or charitable organisation

Start now and apply online for a charity exemption.

Unoccupied properties

There are no discounts for empty properties which are left furnished or unfurnished.

An empty property may be exempt if:

• it was the main place of residence of someone in prison unless it was for not paying Council Tax
• it was previously occupied by someone living in an independent non-NHS hospital, care home, or hostel where they'd received care or treatment
• the person responsible for paying Council Tax has died and the property remains empty. This can be extended for a further 6 months once probate is granted. It will end when the property changes hands or is sold
• you can't legally live in the property
• the property is reserved for a minister of religion
• the owner used to live mainly in the property but is now living primarily in another property to provide or receive care
• a mortgagee is in possession of the property
• the owner is the trustee of a bankrupt person
• the property is part of a larger home and is not let separately, for example, a granny annexe
• it's owned by the Secretary of State for Defence and held for housing armed forces
• it's occupied by visiting forces from specific countries under part one of the visiting forces act

If any of the above apply you can contact us to let us know.