Discounts and Exemptions

Most dwellings will be subject to the Council Tax. Some, however, will be exempt and there will be no Council Tax to pay on them.

Class	Summary
A.	An unfurnished dwelling which:- a) requires or is undergoing, or has undergone major repair work to render it habitable, or b) is undergoing or has undergone structural alteration. The exemption will apply for the shorter of:- - A period of 12 months - A period starting the day the dwelling became unfurnished and ending 6 months after the major repair or structural alteration was substantially completed. - From 01st April 2026 a further 12-month exemption period applies on a change of ownership, with the sale of the property evidenced through legal transfer documents or registration with HM Land Registry.
B.	A dwelling owned by a Charity which has been unoccupied for less than 6 months.
C.	A dwelling which is vacant and substantially unfurnished and has been so for a period of less than 6 months, or a dwelling which is in the course of erection or whose erection is substantially complete but has remained vacant and unfurnished for a period of less than 6 months since completion. - From 01st April 2026 a further 6 month exemption period applies on a change of ownership, with the sale of the property evidenced through legal transfer documents or registration with the HM Land Registry.
D.	A dwelling which is unoccupied because the liable person is detained in prison.
E.	A dwelling which is unoccupied because the liable person is a long term patient in a hospital or care home.
F.	A dwelling that is unoccupied where the liable party is the personal representative of the deceased former occupier. The exemption is limited for a period of up to two years from the date of death, or until probate or letters of administration have been granted, whichever occurs sooner. Once probate or letters of administration have been granted, the exemption can continue for a further 12 months, or until the property is occupied or sold, whichever occurs sooner.
G.	A dwelling which is prohibited from occupation by law.
H.	A dwelling which is unoccupied and held available for occupation by a minister of religion. - From 01st April 2026 the exemption applies for a continuous period of up to one year since the property was left vacant.
I.	A dwelling which is unoccupied because the liable person is receiving care elsewhere.
J.	A dwelling which is unoccupied because the liable person is providing care elsewhere.
K.	A dwelling which is unoccupied because the liable person is a student living elsewhere.
L.	A dwelling which is unoccupied because it has been repossessed by the mortgagee.
M.	A Student Hall of Residence.
N.	A dwelling which is occupied entirely by students. The exemption will still apply where a non-British student’s spouse is resident if that person is prevented, by terms of their UK entry visa, from taking employment or claiming benefits.
O.	A dwelling which is owned by the Secretary of State for Defence.
P.	Dwellings which are occupied by members of visiting forces (within the meaning of Part I of the Visiting Forces Act 1952).
Q.	A dwelling which is unoccupied and where the liable person is a trustee in bankruptcy.
R.	A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat.
S.	A dwelling occupied only by a person or persons aged under 18.
T.	An unoccupied dwelling which forms part of a single property which includes another dwelling and which may not be let separately without breaching Planning control.
U.	A dwelling occupied only by one or more persons subject to a significant cognitive impairment or by one or more persons subject to a significant cognitive impairment together with one or more students.
V.	A dwelling in respect of which the liable person is a Diplomat or working for certain International Organisations.
W.	An annexe or similar self contained section of a property occupied by an elderly or disabled relative of the residents living in the other part of the property.
X.	A dwelling with one or more care leaver (aged 24 or under, and a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014 and where every resident are either a care leaver, a student or someone with learning difficulties/mental health disorder. The exemption is effective from 1st April 2019.
Y	A dwelling which is a refuge provided by or commissioned by a local authority which is used wholly or mainly for the temporary and emergency accommodation of persons who have been subject to any form of abuse, domestic abuse, gender-based violence or sexual violence. - This exemption is effective from 1st April 2026.

Discounts

The following section gives an indication of the types of discounts that can apply. Please note that the full qualifying conditions are not shown. If you think you may be entitled to a discount, please apply to the Director of Finance at the address shown.

If there is only one adult resident in the dwelling, a discount of 25% will apply.

Some adults who live in the dwelling will be ‘disregarded’ for discount purposes. In other words, they will not be counted as members of the household for the purpose of claiming a Council Tax discount.

Adults falling into the following groups are disregarded:-

Full-time students, student nurses;
Patients resident in hospital;
People who are being looked after in care homes;
People who are medically certified as having a Significant Cognitive Impairment;
People staying in certain hostels or night shelters;
18 and 19 year-olds who are at or have just left school;
People caring for someone with a disability who is not a spouse, partner or child under 18;
Members of visiting forces and certain international institutions;
Members of religious communities (monks and nuns);
People in prison (except those in prison for non payment of Council Tax or a fine); A discount may therefore apply if:-
All but one of the adults who live in the dwelling are disregarded, or
All of the adults who live in the dwelling are disregarded;
From 1st April 2019, care leavers – A care leaver is aged 24 or under and is a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014

If your bill indicates that a discount has been allowed, you must tell the Council of any change in your circumstances which affects your entitlement. If you fail to do so, you could be liable to a penalty.

The Local Government Act 2003 introduced new discretionary powers for councils in respect of council tax discounts. The Act provides more freedom for councils to determine or vary discounts and exemptions from council tax in order to take into account local problems such as flooding and other natural disasters.