Council tax discounts, disregards, exemptions and reliefs

Students

Only full time students studying for a recognised qualification can be disregarded for Council Tax purposes.

To be classed as a full time student you must undertake a minimum of 21 guided learning hours per week (or a minimum of 12 guided learning hours per week for students under 20 years old).

To apply for a student disregard/exemption a valid student certificate (available from your college/university's registry department) is required from each of the full time Students in the household.

Severely mentally impaired

To be disregarded on the basis of being severely mentally impaired a form will need to be filled in by the applicants G.P and the person must be in receipt of one of the following benefits:

• Incapacity Benefit/Employment Support Allowance
• Attendance Allowance
• Severe Disablement Allowance
• Disability Living Allowance
• An increase in disablement Pension for constant attendance
• An unemployability allowance payable with industrial injuries or war disablement pensions
• Income Support that includes a disability premium on grounds which include incapacity for work

Proof of benefit in payment will be required.

Resident in a care home

If a person moves from their main residence into a care home then they can apply for a disregard. The person must have moved to the care home with the intention of not returning to their main residence.

To apply for this disregard please provide the name and address of the care home and the date the person took up residence there. Please note that if a person was in hospital and then moved straight from the hospital into the care home the exemption can be awarded from the date the person was admitted into hospital.

Resident detained in prison

A person who is detained in prison is disregarded for Council Tax (unless they are serving a sentence for non-payment of Council Tax).

To apply for this disregard a form needs to be completed by the prison where the sentence is being served. Upon the Council being notified that someone is detained, a form will be sent to the relevant prison for completion and return.

18 and 19 year olds for whom child benefit is still in payment

If you are the parent or guardian of a person aged either 18 or 19 and you still receive child benefit for them then they can be disregarded for Council Tax purposes.

Please provide proof from the DWP that child benefit is still in payment.

Carer's

If you provide residential care in your sole or main residence for a person you maybe entitled to a reduction of up to 25% on your Council Tax charge.

Or:

If you take up residence with a person to provide care for them then you may be entitled to an exemption on your main residence, provided no one else resides there.

In both cases the person you are caring for must not be a spouse or child under the age of eighteen and must be in receipt of one of the following benefits:

• Higher Rate Attendance Allowance
• Highest Rate of the Care Component of a Disability Living Allowance
• Increased Rate of Disablement Pension
• Increased Constant Attendance Allowance

You must be providing care for at least 35 hours per week.

Members of visiting forces and certain international organisation

For further information on this disregard please contact us using the details on the right.

Members of religious communities

Members of a religious community whose principle occupation is prayer, contemplation, education, the relief of suffering, or any combination of those are disregarded for Council Tax purposes.

Members of the religious community must have no income or capital and be dependant on the community for their material needs.

If you believe you/your religious organisation may qualify for this exemption please contact the Council Tax section and advise them of your circumstances.

People who are diplomats or members of an international organisation headquartered in the UK

For further information on this disregard please contact us using the details on the right.