Discounts and Exemptions

Discounts and Exemptions

If you think you may be entitled to a discount or that your property is exempt for one or more of the reasons stated, you can download an application form from this page. If you claim a discount, you will still have to pay the amount demanded on your bill until we make a decision on your claim.

If you would like to download a paper application click here

Discounts

When we work out the full Council Tax amount we assume that two adults are living in the property.

Single person discount If only one adult lives in a property, we reduce the amount they have to pay by a quarter (25%). When considering the number of adults living in a property, we do not count certain people. These include:

• full-time students, student nurses, apprentices and youth-training trainees;
• patients living in hospital;
• people who are being looked after in 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 husband or wife, partner or child under 18;
• members of visiting forces and certain international institutions;
• foreign diplomats and certain members of international organisations;
• members of religious communities (for example, monks and nuns);
• people in prison (except those in prison for not paying their Council Tax or a fine).

Second homes and job-related accommodation

If a property is your second home ( furnished properties that are not used as main residences) we reduce the Council Tax by 10%.

However, we can reduce the amount of Council Tax by half (50%) for second homes, in the following situations:

• The Council Tax payer is required to live elsewhere in job-related accommodation because of the terms and conditions of their employment, for example a caretaker, minister of religion or a member of the armed services. This does not apply to a second home that you are renting because living there is convenient for work.
• The second home is a pitch occupied by a caravan or a mooring occupied by a boat.
• A planning restriction on the second home prevents occupancy for a continuous period of at least 28 days a year.

Exemptions

Here are the reasons why a property could be exempt from Council Tax:

• Class A - It is vacant and substantially unfurnished and it needs or is undergoing major repair work. Exempt for up to 12 months. Thereafter the full charge is payable.
• Class B - It is vacant (furnished or unfurnished) and is owned by a charity. Exempt for up to six months.
• Class C - It is vacant and substantially unfurnished. Exempt for up to six months. Thereafter the full charge is payable.
• Class D - It is vacant ( furnished or unfurnished) because the person liable to pay Council Tax is in prison.
• Class E - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is a permanent patient in a hospital or a care home.
• Class F - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax has died and probate or letters of administration have not yet been granted. Exempt for up to six months after probate or letters of administration are granted.
• Class G - It is vacant (furnished or unfurnished) because nobody is allowed to live there by law.
• Class H - It is vacant (furnished or unfurnished) and a minister of religion will be moving in.
• Class I - It is vacant (furnished or unfurnished) because the person liable to pay Counil Tax is receiving care elsewhere (but not in a residential care home which would come under class E).
• Class J - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is caring for someone elsewhere.
• Class K - It is vacant (furnished or unfurnished) because the person liable to pay Council Tax is a student living elsewhere to study.
• Class L - It is vacant (furnished or unfurnished) because it has been repossessed.
• Class M - It is a hall of residence for students.
• Class N - It is lived in only by students.
• Class O - It is owned by the Ministry of Defence and lived in only by members of the armed services.
• Class P - It is lived in only by visiting service personnel.
• Class Q - It is left vacant by a bankruptcy trustee (furnished or unfurnished).
• Class R - It is an empty caravan pitch or a boat mooring.
• Class S - It is lived in only by people who are under 18.
• Class T - It is a vacant part (furnished or unfurnished) of another property and may not be let separately due to planning restrictions.
• Class U - It is lived in only by people who are severely mentally impaired.
• Class V - It is lived in by a foreign diplomat or a member of certain international organisations.
• Class W - It is part of a property that is lived in separately as a self-contained flat or house by a dependent elderly or disabled relative.

Under Section 13A of the Local Government Act 1992 the Council may reduce the amount of Council Tax you are required to pay. The Council may reduce the amount of Council Tax in an individual case or in a class of cases where national discounts and exemptions do not apply.

Claims for vacant (substantially unfurnished) property exemptions must be made while the property is empty (substantially unfurnished) so that we can verify the claim. If you make the claim after the property is reoccupied, you must give evidence to prove that the property was previously vacant (substantially unfurnished).

If your bill shows that you have an exemption or discount, you must tell us about any change in circumstance that affects your entitlement. If you do not do this, you may have to pay a penalty.

Download discount and exemption application forms here:

• Apprentices discount form 
• Careworkers discount form
• Carers discount form
• Child benefit discount form
• Diplomats discount form
• Disabilities discount form
• Patients in care homes/hospitals discount/exemption form
• Prisoners discount/exemption form
• Members of religious communities discount form
• Second home discount form
• Self contained annexe exemption form
• Severely mentally impaired discount/exemption form
• Single persons discount  
• Unoccupied by charities exemption form
• Student discount/exemption form
• Youth training trainees discount form