Council Tax discounts, disregards, exemptions and reductions

Are you eligible to pay less Council Tax?

Council Tax is charged on all homes, and you usually have to pay it if you are 18 or over and own or rent a property.

A standard Council Tax bill is based on 2 adults living in a home. However, the amount you pay can change depending on your personal circumstances or the circumstances of other people living with you.

Some people are not counted (also known as ‘disregarded’) when working out how many adults live in a property.

If someone in your household is disregarded, you may be eligible for a discount on your Council Tax bill.

People who are not counted when working out the Council Tax bill for a property:

• A person aged 18 or over who is still entitled to Child Benefit.
• School and college leavers aged under 20 years old.
• Apprentices.
• Full time students
• Foreign Language Assistants registered with the British Council.
• The spouse, civil partner or dependant of a full-time student, if they are a non-British citizen who is not allowed under immigration rules to claim benefits or work in the UK.
• A person diagnosed as having a Significant Cognitive Impairment (SCI).
• A person staying in certain hostels or night shelters.
• A person living in a hostel that provides care or treatment due to old age, disability, mental illness, or alcohol/drug dependence.
• A person who is in prison or detained (including those awaiting deportation or detained under mental health legislation).
• A person who provides full-time care for someone who is not their husband, wife, partner or child under 18.
• Member of religious communities.
• Members of visiting armed forces and their dependants.
• A person living in a hospital as a long-term patient.
• A person living in a care home or nursing home.
• Care leavers
• A person from Ukraine being hosted under the ‘Homes for Ukraine’ scheme
• Diplomats.

In some circumstances you could have your Council Tax bill reduced. For example, you may be eligible to pay less Council Tax if:

• you live in a low-income household
• you live alone
• your property has been adapted for a disabled person
• all but one person in your household is disregarded 
• your property is empty

If your household is on a low income, you may be able to get help with some or all of your Council Tax through the Council Tax Reduction Scheme.

You may be entitled to 1 of the following discounts:

• 25% discount:
  • when there is only one adult living in the property, or
  • when there is more than one adult, but all other adults are disregarded for Council Tax purposes.
• 50% discount:
  • when all adults in the property are disregarded, or
  • when there is only one adult who is disregarded and the property does not qualify for an exemption.
• Disabled band reduction:
  • if your home has been adapted for a disabled person, you may pay Council Tax based on the next lowest valuation band.

Some properties are exempt from Council Tax. Exemptions apply to the property itself, and some are only available for a limited period of time, depending on the circumstances.

Your local authority is responsible for calculating any discount, reduction or exemption that applies to your Council Tax bill.

If you believe you are paying more than you should contact your local authority Council Tax department to check whether you are eligible for support.

If your household is on a low income, you may be able to get help with some or all of your Council Tax through the Council Tax Reduction Scheme.

You can apply for a Council Tax reduction whether you are: 

• receiving Income Support, income-based Jobseeker's Allowance, Income related Employment Support Allowance or Pension Credit or Universal Credit
• in work
• unemployed
• unable to work due to illness or disability
• caring for a child or an adult
• retired

How your entitlement is worked out

Your local authority will look at:

• your weekly income, and
• any capital you have (such as savings)

The amount of reduction you may receive also depends on:

• who lives with you and their circumstances, and
• whether you are of working age or a pensioner

Who is not eligible

You cannot receive a Council Tax Reduction if:

• you are under 65 and have capital of £16,000 or more, or
• you are 65 or over and have capital of £16,000 or more, unless you or your partner receives the Guarantee Credit part of Pension Credit

If you think your bill should be adjusted, you should contact your local authority Council Tax department to have your entitlement assessed. 

You may be entitled to a Council Tax discount if you live alone or if the people you live with are not counted for Council Tax purposes.

25% discount

You will get a 25% discount if:

• you are the only adult living in the property, or
• you live with one or more people who are not counted for Council Tax purposes.

50% discount

You may get a 50% discount if:

• you live alone and you are a person not counted for Council Tax purposes, or
• you live with one or more people who are not counted, and you also fall into one of these categories

If you need help understanding which categories are not counted or whether you qualify, contact your local authority Council Tax department for guidance and assistance.

You may qualify for a reduction in your Council Tax band if your property has been adapted to meet the needs of someone who is substantially and permanently disabled.

To qualify, the property must have at least one of the following:

• an additional bathroom or kitchen provided specifically to meet the needs of the disabled person
• an additional room or an adaptation to an existing room (not including a bathroom, kitchen or toilet) to meet the needs of and that is used mainly by the disabled person
• enough extra indoor space to allow for the use of a wheelchair within the property

The adaptation must also be considered essential or of major importance to the disabled person's well-being.

If your property meets the criteria, you may receive a reduction of one Council Tax valuation band.

For example:

• If your home is in Band C, you will be charged the rate for Band B.
• If your home is already in Band A, you may receive a further equivalent reduction.

No reduction is available where only outdoor adaptations have been made (for example, external ramps, handrails or garden alterations).

If you think you may qualify, contact your local authority Council Tax department. They can:

• confirm whether you are eligible
• advise what evidence you may need
• explain how to apply

People who have been medically certified as having a significant cognitive impairment (SCI) may be eligible to pay no Council Tax or a reduced amount for the property where they live.

What is a Significant Cognitive Impairment?

A person is considered to have a significant cognitive impairment (SCI) if they have a severe and permanent mental condition or neurological change that impacts on the brain’s ability to function and has a significant impact on that individual’s daily life.

Conditions that may lead to a significant cognitive impairment include (but are not limited to):

• Alzheimer’s disease and other forms of dementia
• Parkinson’s disease
• severe learning difficulties 
• stroke
• other neurological or mental health conditions that result in severe, permanent cognitive impairment

Having one of these conditions does not automatically qualify someone. A doctor or medical practitioner must formally diagnose the person as having a significant cognitive impairment.

Eligibility criteria

To qualify for a Council Tax reduction or exemption under SCI rules, a person must:

• be medically certified by a doctor or medical practitioner as having a significant cognitive impairment, and
• be entitled to at least one of the following benefits:
  • Attendance Allowance
  • Severe Disablement Allowance
  • Disability Living Allowance (higher or middle rate care component)
  • An increase in disablement pension (as constant attendance is needed)
  • Unemployability Supplement or Allowance
  • Working Tax Credit (with disability element or severe disability element)
  • Personal Independence Payment (standard or enhanced rate)
  • Armed Forces Independence Payment
  • Constant Attendance Allowance
  • Income Support (which includes a disability premium)
  • Universal Credit (in circumstances where a person has limited capability for work and/or work-related activity)

Level of discount

The reduction you receive depends on how many people you live with and whether they are eligible to pay Council Tax.

100% exemption (no Council Tax to pay)

You will not have to pay any Council Tax if:

• you have been medically certified as having a significant cognitive impairment and you live alone, or
• you live only with other people who have also been medically certified as having a significant cognitive impairment

25% discount

A 25% discount applies if:

• you have been medically certified as having a significant cognitive impairment, and
• you live with one adult who is eligible to pay Council Tax

50% discount

You may receive a 50% discount if:

• you have been medically certified as having a significant cognitive impairment, and
• you live with other people who are not counted for Council Tax purposes (this can include full time carers who meet the carer conditions)  

No discount

No reduction applies if:

• you have been medically certified as having a significant cognitive impairment and you live with 2 or more adults who are eligible to pay Council Tax.

If you think you may be eligible you should complete an application form and post it to your local authority or contact your local authority Council Tax department. They can:

• confirm whether you are eligible
• advise what evidence you may need
• explain how to apply

Annexe

A self‑contained annexe will be exempt from Council Tax if:

• the person living there has been certified as having a significant cognitive impairment, and
• they are a dependent relative of the owner of the main property

If you think you or someone you live with may qualify, contact  your local authority Council Tax department. They can:

• check your eligibility
• advise what evidence is needed
• apply any reductions or exemptions to your bill

Carers

You may be able to get a Council Tax discount if you provide care for someone who is not:

• your spouse or partner, or
• your own child under 18

Eligibility criteria

To qualify, all the following must apply:

• you are providing care for at least 35 hours a week
• you live in the same property as the person you care for
• be caring for someone who receives 1 of the following qualifying benefits:
  • An increase in Constant Attendance Allowance under the Industrial or War Pensions Scheme
  • an increase in the rate of their disablement pension
  • Attendance Allowance 
  • The highest or middle rate of the Care Component of Disability Living Allowance 
  • The standard or enhanced rate of the Daily Living Component of Personal Independence Payment 
  • An Armed Forces Independence Payment 

You do not need to be receiving Carer’s Allowance to qualify, and your income and savings will not affect your eligibility. 

Level of discount

The discount you receive depends on who else lives in the property and whether they are counted for Council Tax purposes.

50% discount

You could receive a 50% discount if:

• you are a qualifying carer, and
• everyone else living in the property is not counted for Council Tax purposes

This may also apply when:

• there are two carers in the household, and
• everyone else living there is not counted for Council Tax purposes

25% discount

You could receive a 25% discount if:

• you are a qualifying carer, and
• there is one other adult living in the property who is eligible to pay Council Tax

No discount

There is no reduction if:

• you are a qualifying carer living with 2 or more adults who are eligible to pay Council Tax

If you think you may qualify, contact your local authority Council Tax department. They can:

• confirm whether you are eligible
• advise what evidence you may need
• explain how to apply

Your property is unoccupied because you are providing personal care (Class J Exemption)

You may not have to pay Council Tax on a property you have left unoccupied if you have moved out to live with and provide personal care for another person.

When the exemption applies

A Class J exemption may apply if:

• you have left the home you normally live in
• the property you left is now unoccupied
• you have moved to another address to provide personal care for someone who needs it because of old age, disability, illness, alcohol or drug dependence, or a mental health condition

The exemption applies only to the property you have left empty while providing care. It does not apply to the property where you are now living.

If you believe you may qualify, contact your local authority Council Tax department. They can:

• confirm whether you meet the criteria
• explain what evidence you need
• process the Class J exemption for your empty home

Residents of care homes or hostels providing care or treatment

You do not have to pay Council Tax if your main home is a care home, or hostel that provides care or treatment due to:

• old age
• physical or mental disability
• past or present mental illness
• past or present alcohol or drug dependence

These properties are considered specialist accommodation, and residents are usually not liable for Council Tax when the stay is linked to receiving care or treatment.

As the majority of residents will not be counted for the purposes of Council Tax a care home or a hostel will be eligible for a 50% discount. 

If you are unsure whether your accommodation qualifies, contact your local authority Council Tax department. They can:

• advise if the accommodation provides qualifying care or treatment
• confirm who is responsible for paying the Council Tax

Hospital patients

A person who has their sole or main residence in a hospital is not counted for Council Tax purposes. This may reduce the Council Tax bill for the household they previously lived in.

However:

• Someone who is in hospital temporarily and will return home does not meet the criteria for being disregarded.

How this may affect your household

If someone who normally lived with you has moved permanently into a hospital or is not expected to return home, you may become the only adult counted in the property and may be eligible for a 25% discount.

If you believe you may qualify, contact your local authority Council Tax department. They can:

• confirm whether you meet the criteria 
• explain what evidence you may need (such as confirmation of permanent residence) 
• apply the appropriate discount to your Council Tax account

Your property is unoccupied because you are in a care home or hospital (Class E Exemption)

You may not have to pay Council Tax on a property you have left unoccupied if you have moved permanently into a hospital, care home, nursing home, hostel or other qualifying residential care setting.

If you think you may qualify, contact your local authority Council Tax department. They can:

• confirm whether you are eligible
• explain what evidence is required
• process the exemption on your account

Your property is unoccupied because you are receiving personal care (Class I Exemption)

You may not have to pay Council Tax on a property you have left unoccupied if you have moved out to live with someone else in order to receive personal care.

When this exemption applies

A Class I exemption may apply if:

• you have left the home you normally live in,
• the property you left is now unoccupied, and
• you have moved to another address because you need to receive personal care due to old age, disability, illness, alcohol or drug dependence or a mental health condition.

To qualify for a Class I exemption, your new place of residence must not be:

• a hospital
• a care home
• an independent hospital
• a hostel

(These situations may fall under other exemption categories but not Class I.)

If you believe you may be eligible, contact your local authority Council Tax department. They can:

• confirm whether you meet the criteria
• explain what evidence you’ll need to provide
• apply the exemption to your Council Tax account

Students (Class N Exemption)

Full time students may not have to pay Council Tax if their accommodation meets certain criteria.

When the exemption applies

You do not have to pay Council Tax if you are a full time student living in:

• a flat/apartment, house, or bedsit on your own
• a flat/apartment, house, or bedsit occupied only by other full time students
• student halls of residence

If you meet one of these categories, your term time address is treated as your main residence for the entire duration of your course. This means you do not have to pay Council Tax even during holidays or non term periods.  Where the property was occupied for at least 6 weeks, the exemption can continue for up to four months after it was last occupied.

Who is classed as a full time student?

For Council Tax purposes, you are normally considered a full time student if you meet 1 of the following:

1. Higher education students

You are enrolled on a qualifying course that:

• involves at least 21 hours of study per week during term time and
• lasts for at least 24 weeks per academic year

2. Younger students (under 20) in further education

You are:

• under 20 years old, and
• studying for a qualification up to A level or equivalent
• on a course lasting at least 3 months
• involving 12 hours or more study per week

3.    Student nurses

• undertaking a course at a college of nursing and midwifery or college of health and
• if successful would lead to your first inclusion on the register maintained under section 10 of the Nurses Midwives and Health Visitors Act 1979

Living with someone who is not a student

If you are a full time student living with someone who is not a student:

• you will not be counted for Council Tax purposes
• but the other adult(s) may still be liable for the bill.

This may allow the household to receive a 25% discount if you are the only adult who is not counted.

If you think this exemption may apply to you or someone in your household, contact your local authority Council Tax department for guidance and assistance

The spouse, civil partner or dependant of a full-time student

The husband, wife, civil partner, or dependant of an international full time student may also be disregarded from Council Tax if they meet certain conditions.

To qualify, they must:

• not be a British citizen, and
• restricted by immigration rules from:
  • taking paid employment in the UK, or
  • claiming benefits while living in the UK

If both conditions are met, they are not counted for Council Tax purposes

Contact your local authority Council Tax department for guidance and assistance.

Student Halls of Residence (Class M Exemption)

Properties used as halls of residence for students are exempt from Council Tax if they meet 1 of the following conditions:

• The accommodation is owned or managed by a prescribed educational establishment, or
• It is owned or managed by a body established solely for charitable purposes, or
• It is subject to an agreement allowing an educational establishment to nominate the majority of student residents.

If any of these conditions apply, the property qualifies for a Class M exemption, meaning no Council Tax is charged.

For guidance or to check whether a particular residence qualifies, contact your local authority Council Tax department. They can advise on eligibility and outline any evidence required.

Property left empty by full time students (Class K Exemption)

You may not have to pay Council Tax on a property if:

• the owner is a full time student, and
• the property is unoccupied, and
• the property was last lived in only by a student or students

To qualify, the owner must already be a full time student or must become one within six weeks of leaving the property.

If these conditions are met, the property may be granted a Class K exemption, meaning no Council Tax is charged while the property remains empty.

If you think this exemption may apply to you, contact your local authority Council Tax department. They can:

• confirm whether you meet the eligibility criteria
• explain what evidence you need to provide
• apply the exemption if your property qualifies

Foreign Language Assistants

If you are a Foreign Language Assistant, or you are living with someone who is a Foreign Language Assistant, you may be able to receive a discount on your Council Tax bill

To be eligible, you must:

• be working as a Foreign Language Assistant at a school or other educational establishment anywhere in Britain, and
• be officially registered as a Foreign Language Assistant with the British Council.

If these conditions are met, the person will not be counted for Council Tax purposes, which can reduce the overall bill.

If you believe you may qualify for this discount, contact your local authority Council Tax department. They can:

• confirm your eligibility
• advise what documentation is needed (e.g., proof of British Council registration)
• apply the appropriate discount to your Council Tax account

Apprentices

You may be able to receive a Council Tax discount if an apprentice lives in your property.

When a discount may apply

A discount may be available if:

• an apprentice is living with you and you are the only liable adult for Council Tax in the property, or
• you are an apprentice living only with other apprentices in the household

In these circumstances, apprentices will not be counted for Council Tax purposes, which can reduce the overall bill.

Who counts as an apprentice?

For Council Tax purposes, you are considered an apprentice if you:

• are aged 16 to 18, or
• are 19 or over and in the first year of a qualifying apprenticeship, and
• earn no more than the apprenticeship National Minimum Wage

If these criteria are met, you may not be counted when calculating the number of adults liable for Council Tax.

If you think a Council Tax reduction may apply because of an apprentice in your household, contact your local authority Council Tax department. They can:

• confirm whether the apprentice meets the qualifying criteria
• explain what evidence you need to provide (e.g., apprenticeship contract)
• apply any eligible discount to your Council Tax bill

School and college leavers

You may be able to receive a Council Tax discount if a school or college leaver aged 18 or 19 is living in your property and you are the only other liable adult for Council Tax.

Who counts as a school or college leaver?

For Council Tax purposes, a school or college leaver is:

• a person under 20 years old
• who has left school or college after 30 April of the current year

This will not be counted for Council Tax purposes until 1 November of the same year.  This applies whether or not they take up employment during this period.

If these conditions are met, the young person is not counted, which may reduce your Council Tax bill by 25% if you are the only other adult who is counted.

If you think a discount may apply because a school or college leaver lives in your household, contact your local authority Council Tax department. They can:

• confirm eligibility
• explain what evidence you need (e.g., proof of leaving date)
• apply the appropriate discount to your Council Tax account

Persons for whom child benefit is payable

You may be able to receive a Council Tax discount if a person aged 18 is living in your property and Child Benefit is still being paid for them, and you are the only other liable adult in the household.

In these circumstances, the young person may be treated as not counted (“disregarded”) for Council Tax purposes. This may reduce your Council Tax bill by 25%, depending on who else lives in the property.

If you believe this discount may apply to your household, contact your local authority Council Tax department. They can:

• confirm eligibility
• explain what evidence is required (such as Child Benefit entitlement)
• apply any eligible discount to your Council Tax account

Property occupied only by people under 18 (Class S Exemption)

A property is exempt from Council Tax if it is occupied only by people who are aged 17 or under.

People aged under 18 cannot be held liable for Council Tax. This means:

• the owner of the property would technically be the liable person,
• but no Council Tax is charged while the property is occupied solely by individuals aged 17 or younger.

This exemption remains in place for as long as the property is continuously occupied only by people under 18.

If you believe this exemption applies to your property, contact your local authority Council Tax department. They can:

• confirm eligibility
• explain what evidence may be required, and
• apply the Class S exemption if the criteria are met

Care Leavers (Class X Exemption)

If you are a care leaver aged 18 to under 25 living in Wales, you may not have to pay Council Tax in certain situations.

You will be exempt from Council Tax if you live in:

• a flat, apartment, bedsit or house on your own
• a flat, apartment, bedsit or house with only other care leavers
• a flat, apartment, bedsit or house with full time student(s)
• a flat, apartment, bedsit or house with someone medically certified with a significant cognitive impairment

In these circumstances, the property qualifies for a Class X exemption and no Council Tax is charged.

If you live with someone who is not exempt

If you are a care leaver living with one or more adults who do not fall into one of the exempt categories above:

• you will not be counted for Council Tax purposes, and
• the other adult(s) may still be liable for the bill

If there is only one other adult who is counted, the household may receive a 25% Council Tax discount.

If you think the Class X exemption or discount applies to your situation, contact your local authority Council Tax department. They can:

• confirm eligibility
• advise what evidence you may need
• apply the exemption or discount if you qualify
   

Empty property requiring or undergoing major work (Class A Exemption)

A Class A exemption may apply if a property is unoccupied and meets one of the following conditions:

• it is undergoing major repair work needed to make it habitable
• it requires major repair work to make it habitable
• it is undergoing structural alteration
• major repair works have been substantially completed within the last six months, and the property has remained empty since the completion date

This exemption can last for up to 12 months.

New owners and further exemptions

If a property previously received a Class A exemption, a new owner may still qualify for a further 12-month exemption provided that:

• they purchase the property on or after 1 April 2026, and
• the property meets the conditions again.

This means a new owner can receive a new 12‑month exemption even if the previous owner has already used one, as long as the qualifying circumstances recue.

The local authority may ask the new owner to provide evidence of purchase, such as:

• a legal transfer document, or
• a deed of ownership, including
• HM Land Registry records showing the change of ownership (for registered properties)

If you think your property qualifies for a Class A exemption, contact your local authority Council Tax department. They can:

• confirm whether the work meets the required criteria
• explain what evidence is needed
• apply the exemption if eligible

Empty property owned by a charity (Class B Exemption)

If a property is:

• owned by a charity,
• unoccupied for less than 6 months, and
• was last used for the purposes of the charity,

then it may qualify for a Class B exemption, meaning no Council Tax is charged for up to 6 months.

If you believe a charitable property may be eligible, contact your local authority Council Tax department.  They will advise on:

• eligibility
• required documentation
• how to apply for the exemption

Empty and unfurnished property (Class C Exemption)

To qualify, the property must be:

• unoccupied, and
• unfurnished,

for a continuous period of less than 6 months since it was last occupied.

If the property is occupied again for up to 6 weeks, this short period is ignored when deciding whether the 6 month exemption period has been exceeded.

New owners and further exemptions

If a property previously received a Class C exemption, a new owner may still qualify for a further 6-month exemption provided that:

• they purchase the property on or after 1 April 2026, and
• the property meets the empty and unfurnished condition

This means a new owner can receive a new 6 month exemption even if the previous owner has already used one, as long the property is empty and unfurnished.

The local authority may ask the new owner to provide evidence of purchase, such as:

• a legal transfer document, or
• a deed of ownership, including
• HM Land Registry records showing the change of ownership (for registered properties)

Contact your local authority Council Tax department for guidance and assistance with the exemption process. They will advise on:

• eligibility
• required documentation
• how to apply for the exemption

People in prison or detention (Class D Exemption)

A property may qualify for a Class D Council Tax exemption if it is unoccupied because the person who normally lives there is:

• in prison,
• on remand, or
• detained in another place of detention

In these circumstances, no Council Tax is charged on the property while it remains empty due to the person’s detention.

If someone you live with is in prison or detention

If a person you normally live with is:

• in prison,
• on remand, or
• detained in another place of custody,

they may be treated as not counted for Council Tax purposes.

This may mean you are eligible to pay less Council Tax, depending on who else lives in the property.

If you think an exemption or discount may apply, contact your local authority Council Tax department.  They can:

• confirm eligibility,
• explain any evidence required (such as confirmation of detention),
• apply the exemption or discount if the criteria are met

Property left empty by someone who has passed away (Class F Exemption)

When a person who lived alone has died, their home may be exempt from Council Tax for a set period, provided the property remains unoccupied.

Initial exemption period (up to 2 years)

A property will be exempt from Council Tax:

• for up to 2 years from the date of death, or
• until probate or letters of administration are granted,
  whichever comes first

During this period:

• no Council Tax is charged, provided the property stays unoccupied, and
• the deceased person must have lived there as their main home

If probate or letters of administration have not been granted by the time the 2‑year period ends, Council Tax becomes payable.

Exemption after probate is granted

Once probate or letters of administration have been granted:

• the property may remain exempt for a further 12 months.
• This 12‑month period may fall within the initial 2 years or extend beyond it, depending on when probate is issued.

The Class F exemption will end if:

• the property is sold, or
• someone moves into the property and begins living there

When this happens, the owner or new occupier becomes responsible for paying Council Tax.

If you think this exemption may apply, contact your local authority Council Tax department. They can:

• confirm whether your circumstances meet the criteria,
• tell you what documents (such as probate papers) are needed, and
• apply the exemption if the property qualifies

When occupation of a property is prohibited by law (Class G Exemption)

If you are legally prohibited from living in your property, it may qualify for a Class G Council Tax exemption.

This applies where occupation is not permitted by law, for example due to enforcement notices, prohibition orders, or other statutory restrictions.

If you believe this exemption applies to your property, contact your local authority Council Tax department. They can:

• confirm whether the legal prohibition qualifies for Class G
• advise what documents or evidence are required
• apply the exemption if you meet the conditions

Property left empty because it has been repossessed (Class L Exemption)

If your property is unoccupied and has been repossessed by a mortgage lender, it may qualify for a Class L exemption.

While the property remains empty following repossession, no Council Tax is charged.

If you think your property is eligible, contact your local authority Council Tax department. They can advise on:

• eligibility
• what documents the lender or owner may need to provide
• how to apply the exemption

Property left empty by a person who is bankrupt (Class Q Exemption)

A property that is unoccupied because the liable person is in bankruptcy may qualify for a Class Q exemption.

In these circumstances, no Council Tax is charged while the bankruptcy situation applies and the property remains empty.

If this situation applies, contact your local authority Council Tax department. They will:

• confirm whether the exemption applies to your case
• explain the documentation required (such as bankruptcy orders)
• apply the exemption if eligible

Empty caravan pitches and boat moorings (Class R Exemption)

You do not have to pay Council Tax on a:

• caravan pitch with no caravan on it, or
• boat mooring with no boat using it

This exemption applies only while the pitch or mooring remains unused. Once a caravan or boat occupies the space again, Council Tax becomes payable.

If you think this exemption applies to your pitch or mooring, contact your local authority Council Tax department. They can:

• confirm eligibility
• advise what evidence may be required
• apply the exemption if the criteria are met

Annexe where a dependant relative is living (Class W Exemption)

A self‑contained annexe will be exempt from Council Tax if it is occupied by a dependent relative of the person who lives in the main property.

Who counts as a dependent relative?

A dependent relative is defined as:

• a person aged 65 or over, or
• a person diagnosed as having a significant cognitive impairment, or
• a person with a substantial and permanent disability

If the occupant of the annex meets any of these criteria, the annexe will not be charged Council Tax under the Class W exemption.

If you think a Class W exemption may apply, contact your local authority Council Tax department. They can:

• confirm eligibility
• advise what evidence is required
• apply the exemption if the criteria are met

Empty annexe (Class T Exemption)

You may not have to pay Council Tax on an empty annexe (such as a self‑contained flat or apartment attached to your home) if the following conditions apply:

• The annexe is part of a building that includes another home which someone lives in, and
• You are not allowed to rent out the annexe separately due to planning restrictions set out in law.

If these apply, the annexe may qualify for a Class T exemption, meaning no Council Tax is charged while it remains empty.

If you believe your empty annexe qualifies for Class T, contact your local authority Council Tax department. They can:

• check your eligibility
• tell you what evidence is needed
• apply the exemption if appropriate

Property reserved for ministers of a religion (Class H Exemption)

You may not have to pay Council Tax for up to 12 months on a property that is:

• unoccupied, and
• being held for a minister of religion, who will carry out the duties of their office from that address once they move in

This qualifies for a Class H exemption, meaning no Council Tax is charged during this period.

If you believe your property may qualify for a Class H exemption, contact your local authority Council Tax department. They can:

• explain the eligibility criteria
• tell you what supporting documents are needed
• process the exemption if appropriate

Members of religious communities

If you are a member of a religious community, you may be eligible to pay less Council Tax for the property where you live.

To qualify, members must:

• have a principal occupation of prayer, contemplation, education, the relief of suffering, or a combination of these activities
• have no personal income or assets, except for a pension from previous employment
• rely on the community to meet their material needs

Members who meet these conditions may be treated as not counted for Council Tax purposes, which may reduce the bill for the household.

If you think this discount applies to your situation, contact your local authority Council Tax department for:

• confirmation of eligibility
• advice on evidence required
• guidance on how to apply

Armed forces accommodation (Class O Exemption)

Living accommodation for the UK Armed Forces, owned by the Secretary of State, is exempt from Council Tax, whether it is occupied or unoccupied.

This includes:

• barracks
• accommodation on military bases
• married quarters
• other dwellings held for the purpose of armed forces accommodation, regardless of location

A property that is held for armed forces accommodation but is temporarily occupied by civilians may also remain exempt.

However:

• a property owned by the Ministry of Defence but intended for civilian occupation may not be exempt.

If you believe a Class O exemption may apply to your property, contact your local authority Council Tax department. They can:

• confirm whether the accommodation meets the criteria
• explain any documentation needed
• apply the exemption if appropriate

Visiting armed forces accommodation (Class P Exemption)

A property is exempt from Council Tax if any person living in the property is:

• a member of a visiting armed force, or
• a dependant of such a member

This exemption applies when the visiting force is from a country covered by the Visiting Forces Act 1952.

If you believe a Class P exemption may apply to your property contact your local authority Council Tax department for guidance and assistance.

Members and dependants of visiting forces

If you are a person with a “relevant association” with a visiting force you may be eligible to pay less Council Tax for the property where you live.

A person is considered to have a relevant association if they are:

• a member of a visiting force, or
• a member of the civilian component of that force, or
• a dependant of a member of that force, as long as the dependant is: 
  • not a British citizen, or
  • a British citizen who is not ordinarily resident in the UK

This applies if the force is from a country to which the Visiting Forces Act 1952 applies.

Members and dependants who meet these conditions may be treated as not counted for Council Tax purposes, which may reduce the bill for the household.

If you think this may apply, contact your local authority Council Tax department. They can:

• confirm eligibility
• explain what evidence is required
• apply the disregard if appropriate

Diplomats and Immunity (Class V Exemption)

A property may be exempt from Council Tax if it is the main residence in the UK of a person who has diplomatic privileges or immunities.

This exemption applies where at least one resident has privileges conferred under one of the following laws:

• Diplomatic Privileges Act 1964
• Commonwealth Secretariat Act 1966
• Consular Relations Act 1968
• Commonwealth Countries and Republic of Ireland (Immunities & Privileges) Order 1985

The exemption applies only if the diplomat (or qualifying person):

• would normally be liable for Council Tax if not for the exemption, and
• is not: 
  • a British citizen or British subject
  • a British Dependent Territories citizen
  • a British National (Overseas)
  • a British Overseas citizen
  • a British protected person
  • a person who is permanently resident in the UK

When the exemption does not apply

The exemption will not apply if there is another resident in the property whose interest in the property is higher in the Council Tax liability hierarchy than that of the diplomat.

In these circumstances:

• the diplomat will be treated as not counted for Council Tax purposes, and
• the household may be eligible for a discount, depending on who else lives in the property.

If you believe this exemption or discount may apply, contact your local authority Council Tax department.   They can:

• confirm eligibility
• advise what supporting documents are needed (e.g., proof of diplomatic status)
• apply the exemption or discount if the property qualifies

Members of international headquarters

A person is not counted for Council Tax purposes if they are:

• a member, or
• a dependant of a member,

within the meanings of the International Headquarters and Defence Organisations Act 1964.

This may reduce the household’s Council Tax bill, depending on who else lives there.

If you think this disregard applies to you or someone in your household, contact your local authority Council Tax department. They can:

• confirm eligibility
• explain what documents may be required
• apply the disregard if the criteria are met

A property may be exempt from Council Tax if it is a refugee that is:

• provided by a local authority, or
• commissioned by a local authority

and is used wholly or mainly to provide temporary and emergency accommodation for people who have experienced:

• abuse
• domestic abuse
• gender‑based violence
• sexual violence

If a property meets these conditions, it qualifies for a Class Y exemption, meaning no Council Tax is charged.

If you believe a property may qualify for this exemption, contact your local authority Council Tax department. They can:

• confirm whether the refuge meets the legal criteria
• advise what information or documentation is needed
• apply the exemption if appropriate

If your main home is a hostel or night shelter, such as those run by the Salvation Army or Church Army, you will not have to pay Council Tax.

In most cases, the organisation that owns or manages the hostel or shelter is responsible for the Council Tax bill, not the residents.

Contact your local authority Council Tax department for guidance and assistance.

If you are hosting an individual or family from Ukraine in the property where you also live, there will be no change to your Council Tax bill.

This means:

• you will keep any existing discounts, such as the Single Person Discount, where applicable
• you will retain any exemptions you already receive
• the Ukrainian guest(s) will not be counted for Council Tax purposes

This protection applies where the individual or family has arrived in Wales under a qualifying scheme, including:

• the Homes for Ukraine Sponsorship Scheme
• the Ukraine Permission Extension Scheme

If you are hosting or planning to host someone from Ukraine and want to check how this affects your Council Tax, contact your local authority Council Tax department. They can:

• confirm your entitlement to existing discounts or exemptions
• ensure your account is recorded correctly
• answer any questions about hosting arrangements