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Council Tax exemptions, discounts and disregards
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.
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.
Job related second homes
A 50% discount is available when a home must be left empty but furnished because the owner is required to live elsewhere as a condition of their employment. The property they will be moving to must be supplied by the employer. The second home must be in England, Wales, or Scotland and they must be liable for the Council Tax.
For example, a serving member of the armed forces who has to leave their home empty while they must live in military accommodation elsewhere in the country.
Second Homes
From 1 April 2025 a premium of 100% is charged on properties that are furnished and not a main residence. This includes empty properties that are furnished, properties that you use from time to time as holiday homes or for work purposes that do not fall under job-related homes and properties you let out and use yourself for example using a site such as Airbnb.
If your property is let out for self-catering it will be rated as a self-catering property and valued for business rates if over the last 12 months both the following were true:
- it was available to let for short periods commercially for at least 140 nights in total
- it was actually let for at least 70 nights
When premiums are not charged - long-term empty homes and second homes.
Premiums should not be charged if the property is not occupied and any of the following circumstances are met:
- Where the resident has died for up to 6 months after grant of probate or letters of administration
- Where the resident is in long-term residential care or hospital
- Where the resident is living elsewhere to provide care.
Under Section 11B and 11D of the 1992 Act the government has prescribed dwellings in relation to which councils may not make a determination to apply a premium, this applies to empty properties and second homes. These are classed as follows:
Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of the main dwelling |
Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
Class J | Second homes only | Job-related dwellings |
Class K | Second homes only | Occupied caravan pitches and boat moorings. |
Class L | Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously. |
Class M | Long-term empty homes only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
- Class M - Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)
The premium will only be removed for a property if it is unoccupied and substantially unfurnished and:
a). In need of major repair work to render it habitable, or
b). It is having structural alterations
This can be in place for a maximum of 12 months.
This may last for up to 6 months after the main works or alterations are finished (as long as the property remains unoccupied and substantially unfurnished).
The criteria require proof (photos, invoices, a visit) before being removed. This is based upon what is uninhabitable for Council Tax purposes:
Potential Qualifying Works | Non-Qualifying Works |
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