In some circumstances an exemption may apply at an occupied property.
Students
If all residents in a dwelling are classed as full-time students, the property is exempt from Council Tax payments.
If a student lives with just one other adult a discount may be available on the Council Tax bill.
A full-time student must be undertaking a university or college course for one academic year, studying for 24 weeks per year for at least 21 hours per week.
Students under the age of 20 only need to be registered for more than three months for 12 hours per week.
Applicants need to complete a form to give details of who lives in the property.
A Council Tax Student Exemption Certificate is needed for all full-time students. These are available from the administration office of the college or university.
If you have a non-British spouse or dependant living with you who is not a student, your student exemption may still apply. They must have a visa which prevents them from taking paid employment or claiming benefits.
Halls of Residence would also be exempt from Council Tax.
Severely Mentally Impaired People
Property where all the residents are “severely mentally impaired” would be exempt from payment. Occupiers who would be liable for Council Tax would need to be certified by a doctor to be suffering from severe impairment of intelligence and social functioning, which appears to be permanent. You also need to be entitled to at least one of a number of benefits.
If a severely mentally impaired person lives with one other adult, a discount may be available on the Council Tax bill.
Annexes
If your home has an annexe, the annexe may qualify for a 50% council tax discount if it is -
- occupied by a relative
- being used by someone who lives in the main home, which must be their sole or main residence
You may not have to pay any council tax for your annexe if it is one of the following -
- occupied by a relative who is -
- over 65
- severely mentally impaired
- permanently and substantially disabled
- empty and cannot be rented out because of planning conditions
All occupants under 18
If every person living in a property is under the age of 18, they may not need to pay any council tax.
Other occupied exemptions may apply at properties where all the residents are -
- diplomats
- on UK armed forces accommodation. For example, barracks. They could be visiting overseas forces accommodation