Occupied property discount and exemptions

Information and guidance about occupied property exemptions.

An exemption may be available for properties occupied solely by:

  • persons under 18 years of age
  • persons suffering from a severe mental impairment
  • full time students living in an owned or rented property
  • students living in halls of residence
  • dependent relatives in an annexe (over the age of 65 years, substantially and permanently disabled or suffering from a severe mental impairment)
  • a member or dependent of visiting forces
  • persons with diplomatic privileges or immunity

A discount may be available for properties where one or more residents are:

  • a full time student or student nurse
  • a school or college leaver
  • an apprentice or youth training trainee
  • an 18/19 year old and their parent/guardian receives child benefit
  • suffering from a severe mental health impairment
  • detained in a prison, hospital or other place of detention
  • caring for someone they live with (other than their spouse, partner living as husband or wife, or their child under the age of 18 years)

If you think that you may qualify for a reduction, complete the Council Tax general enquiry form and provide as much detail as possible.