Discounts and exemptions for Council Tax
The full Council Tax bill assumes that there are two adults living in a property. If there is only one adult living in the property as their main home, your bill could be reduced by 25%. Apply for a single person discount.
If you currently claim a Single Person Discount but another adult has moved into your property you need to notify us by completing a change of circumstances form so we can amend your account.
Discounts can also be claimed because certain people may not be liable for Council Tax and should therefore not be counted in the number of people in your household, read more on disregards.
Discount Class C
If your property is unoccupied and unfurnished you may be able to get a 100% discount for 1 calendar month*. The full charge will then be payable.
Discount Class D
If your property is unoccupied and substantially unfurnished where major repair work is required to make it habitable, or structural alterations are being undertaken, you may be eligible to a 50% discount for a maximum period of 12 months*.
A 50% discount may apply where an annexe is occupied by a relative of a council tax payer for the main property or where it is used as part of the main property.
*Please note these periods are irrespective of a change of owner.
If your property falls into one of the categories below, you may be exempt from all or part of the council tax. There are several classes of exemption, some of which only apply for a certain length of time. To apply for property exemptions please contact us. If an exemption is granted, this will be shown on your bill.
Classification descriptions for council tax exemption on empty properties:
- Class B - Unoccupied and owned by a charity. This exemption applies whether or not the property contains furniture and applies for a maximum of 6 months only. The full charge will then be payable.
- Class D - Empty property due to person being in prison (except for non payment of Council Tax or a fine). The property may be either furnished or unfurnished.
- 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. The full charge will then be payable.
- Class G - Occupation prohibited by law. Exemption applies where the property remains unoccupied. Apply for exemption class G.
- 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/tenant 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 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 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 annexe and applies whether the unoccupied dwelling is furnished or not.
Classification descriptions for council tax exemption on occupied properties:
- 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 S - Property occupied only by persons under 18 years of age.
- 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 (i.e. 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.
Please note: the property may need to meet some conditions before it can be exempt from council tax.
If a discount or exemption is granted, this will be shown on your bill.
Second homes do not receive any discount.
Long term empty properties
With effect from 1 April 2021 the following charges apply:
- 1 month to 2 years 100% charge
- 2 to 5 years 100% charge plus 100% levy (pay 200%)
- 5 to 10 years 100% charge plus 200% levy (pay 300%)
- 10 years and over 100% charge and 300% levy (pay 400%)
Other reductions available
If you are struggling to pay your Council Tax help may be available in the form of our Council Tax Reduction Scheme.