Council tax exemptions

Show all parts of this guide

1. People that are exempt

With any claim for discount, the number of occupiers at the property is taken into consideration. Count the number of occupiers and take off the number of people who could be disregarded and only if you are left with one or none will any discount apply.

People detained under the Mental Health Act

Persons detained under Part 11 of the Mental Health Act 1983 (or section 46,47,48 or 136) are disregarded in assessing discount entitlement for Council Tax. A form is sent to the hospital for verification of the date of detention and the expected release. You may be assured that the confidentiality of this information will be respected and it will be used only for the purpose of assessing Council Tax discount/exemption

Under 18’s

If the property is occupied solely by persons who are under 18, they cannot be held liable for the Council Tax therefore the owner of the property is the liable person however on receipt of confirmation that the occupiers are under 18 the property will qualify for full exemption until such time as the first occupier reaches 18 and becomes liable for Council Tax themselves

Severely mentally impaired                                         

Dwellings which are occupied only by people who are severely mentally impaired who would otherwise be liable to pay the Council Tax are exempt. Such dwellings where the landlord or care home owner is liable are not exempt.

Diplomatic, commonwealth or consular privilege or immunity

A property which is the main residence of someone with diplomatic privilege/immunity