Discounts and Exemptions in Council Tax

If you wish to claim a reduction in your Council Tax bill, please go to Council Tax - Online Forms.

Discounts

The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home), the Council Tax bill will be reduced by a quarter (25%).

People in the following groups do not count towards the number of adults resident in a dwelling:

  • people under 18 years of age
  • full-time students, this includes: student nurses, apprentices and Youth Training trainees
  • patients permanently resident in hospitals and 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
  • care workers working for low pay, usually for charities
  • people caring for someone with a disability who is not a spouse, partner, or child under 18
  • members 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 a fine)
  • people entitled to diplomatic privileges

If you are the only adult occupier of your property, or you think that a reduction may apply because some of the other occupiers may not be counted in the number of adults in the property please contact us.

Exemptions

Some properties are exempt from Council Tax.

If you own or occupy a property that is described below and your bill does not show that an exemption has been granted, please contact the Council for advice. 

Classes of Exemption

B = Unoccupied premises owned by a Charity 

D = Unoccupied home of a person in detention 

E = The home of someone now living in a Nursing/Care Home 

F = The home of someone who has died 

G = Occupation is prohibited by law 

H = Empty property to be used by a Minister of Religion 

I = Left empty by someone who is living elsewhere to receive care 

J = Left empty by someone who is living elsewhere to provide care 

K = Was previously occupied only by students 

L = A property which has been repossessed under the terms of a mortgage 

M = A Hall of Residence 

N = Occupied only by Students 

O = Armed Forces accommodation 

P = Occupied by Visiting Forces 

Q = In possession of a Trustee in Bankruptcy 

R = An empty caravan pitch or boat mooring 

S = Occupied only by people under 18 

T = Empty property, part of another property, where it cannot be let separately to the main part of the property 

U = Occupied only by people who are classed as severely mentally impaired 

V = Where one of the occupants is entitled to diplomatic privileges 

W = A 'Granny Annexe'

If you believe you may be entitled to any of the exemptions listed above, please contact us.

These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Council for advice.

Please remember, while you are waiting for the outcome of an application for a discount or exemption, you must continue to pay your current bill. If this causes any problem, please contact us immediately.

Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.

Properties which are unoccupied and are undergoing or require major work or structural repair

Properties that are undergoing major work or structural repair may be entitled to 100% discount for a maximum of 12 months. After this period, a full charge will apply.

The following list of works will not qualify for the discount:

  • Replacement, refurbishment or modernisation of a kitchen, bathroom or toilet or any other fixtures/fittings
  • Rewiring
  • Timber or damp proof treatments
  • Replastering  (walls or ceilings) 
  • Drainage
  • Repairs or renewals of services
  • Maintenance, for i.e. re-pointing, windows and/or doors replacement
  • Redecoration
  • Plumbing or heating 

In order for the discount to be considered, we will need to be provided with documentary evidence of the work required or being carried out to make the property habitable.

Evidence must include a full schedule of works to be carried out and contract invoices. Photographs may be submitted as additional information only.

It is a very serious offence to claim or to accept a discount on your bill to which you are not entitled.

You are required by law to notify the Council Tax Section within 21 days if you are no longer entitled to receive a discount. Failure to do so can result in a penalty of £70 being issued.
 

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