Council tax exemptions

The following people and properties may be exempt from paying council tax.

Students

For the purposes of council tax, there are three categories of students:

Foreign language students

Foreign language students who are appointed as a foreign language assistant at a school or college in Great Britain and who are registered with the Central Bureau for Educational Visits and Exchanges

Students under 20

Students under 20 taking a qualifying course of education which is not higher education. A qualifying course is one which lasts for at least three months and involves, on average, more than 12 hours per week of tuition, supervised study or examination and supervised exercise, project or practical work. The course should not be a correspondence course and should normally be undertaken between 8am and 5.30pm.

Other students

Other students not included in the above categories who are undertaking a course of education, subject to the following conditions:

The course must be full-time - it lasts for at least an academic or calendar year:

• the student is required to attend at least 24 weeks in each year:
• the student is required to undertake at least 21 hours per week of study, tuition or work experience.

Attendance must be at a "prescribed educational establishment".

A full discount will normally be given if all occupants of the household are students. This discount will be reduced if the house is occupied by any non-students.

Exempt properties

A property will normally be exempt from council tax if any of the following circumstances listed below apply. The groups stated are in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied.

Class A Newly built or under structural repair (This exemption applies for a maximum of 1 year only). On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.

Class B Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture. On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.

Class C Empty and unfurnished (exemption applies for up to six months). On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.

Class D Empty due to person being in prison (except for non payment of Council Tax or a fine). The property may be either furnished or unfurnished but cannot apply if there is someone still living in the property.

Class E Empty due to person having gone to live in a hospital or care home.

Class F Council tax payer deceased (leaving property unoccupied). Exemption continues for up to six months after grant of probate or letters of administration. On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.

Class G Occupation prohibited by law. Exemption applies where the property remains unoccupied.

Class H Unoccupied property being held for a minister of religion.

Class I Person living elsewhere to receive personal care (leaving property empty).

Class J Person living elsewhere to provide personal care (leaving property empty).

Class K Property left empty by a student, where a student is the owner of the property and, when last occupied was the sole or main residence of the student and no one else other than students lived there. The exemption applies as long as the person remains a student.

Class L Unoccupied property where a Mortgage lender is in possession of property. Exemption continues until either possession is relinquished or the property is sold.

Class M Students' Halls of Residence. Exemption applies to occupied properties.

Class N Property occupied only by students.

Class O UK Armed Forces accommodation.

Class P Visiting Forces accommodation.

Class Q Property left empty by a bankrupt person. The exemption applies whether the unoccupied dwelling is furnished or not.

Class R Unoccupied caravan pitch or boat mooring.

Class S Property occupied by persons under 18 years of age only.

Class T Unoccupied separately banded property forming part of another property or situated within the curtilage of another property, which cannot be let separately without a breach of the Town & Country Planning Act. This will often apply to a granny annex and applies whether the unoccupied dwelling is furnished or not.

Class U Property occupied only by severely mentally impaired person(s). This exemption does not apply to residential homes.

Class V Main residence of a person with diplomatic privilege or immunity.

Class W Occupied annexe to an occupied property. Exemption applies if the annexe forms part of a single property including at least one other dwelling and is the sole or main residence of a dependent relative (ie someone over 65 years of age, or a person who is either severely mentally impaired or substantially and permanently disabled) of a person who is resident in that other dwelling.

Appeals

There is a formal right of appeal against decisions to refuse to grant exemptions or discounts, or against the completion date that we decide. If you wish to appeal, please write to us with the details.

Apply for an exemption

You can apply for an exemption by downloading the form below. If you qualify, an adjusted bill will be sent to you.

If your circumstances change, you are legally obliged to tell us, as it may affect any exemptions. You can download a form below.