Council Tax exemptions

Occupied properties

The following are exempt from Council Tax. There are specific criteria that must be met for each exemption:

  • lived in only by full time students. If the husband, wife or dependant of a student is not a British citizen and their visa prevents them from taking paid employment or claiming benefits, the exemption will still apply as long as the other person is a student
  • lived in only by people below the age of 18
  • a property which forms part of a single property including at least one other property (granny flat) and which is the only or main residence of a dependant relative of someone in the main property
  • lived in by a foreign diplomat or senior official of certain international organisations or Forces barracks and married quarters
  • lived in only by people who are severely mentally impaired (subject to qualifying criteria below)

Severely mentally impaired qualifying criteria for Council Tax discount

A person will be disregarded for Council Tax purposes if they are Severely Mentally Impaired which means that a person has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. 

Qualification criteria

  • a certificate will be required from a registered general practitioner (we will request this)
  • the person claiming must be in receipt of a qualifying benefit, or have been in receipt of a 
    qualifying benefit, which has only ceased due to the person reaching pensionable age

Qualifying benefits

The qualifying benefits are:

  • Incapacity Benefit under section 30A , SS40 and 41 of the Social Security (Contributions and Benefits) Act 1992
  • Employment and Support Allowance
  • Attendance Allowance under Section 64 of the Social Security (Contributions and Benefits) Act 1992
  • Severe Disablement Allowance under Section 68 of the Social Security (Contributions and Benefits) Act 1992
  • The care component of Disability Living Allowance paid either at the highest rate or at the middle rate under sections 71 and 72 of the Social Security (Contributions and Benefits) Act 1992
  • The standard or enhanced rate of the daily living component of personal independence payment (PIP)
  • An increase in the rate of Disablement Pension under Section 104 of the Social Security (Contributions and Benefits) Act 1992
  • Disability Working Allowance under Section 129 of the Social Security (Contributions and Benefits) Act 1992. This has been renamed Disabled Element of Working Tax Credit (previously known as Disabled Person’s Tax Credit)
  • Unemployment Supplement under Part 1 of Sch 7, of the Social Security (Contributions and Benefits) Act 1992
  • Unemployment Allowance under Part 1 of Sch 7, of the Social Security (Contributions and Benefits) Act 1992
  • Constant Attendance Allowance under article 14 of the Personal Injuries (Civilians) Scheme 1983 or Naval, Military or Air Force (Disablement and Death) Service Pensions Order 1983
  • Income Support where the applicable amount includes a disability premium
  • The ‘limited capability for work’ or the ‘limited capability for work related elements’ of Universal Credit