Apply for a Council Tax discount or an exemption

Some people are not counted (or are ‘disregarded’) for the purposes of Council Tax. This means you can apply for a discount or exemption on your Council Tax bill.

You need to apply for a Council Tax discount or an exemption even if you’re disregarded. 

You are disregarded for Council Tax if you are in one of the following groups.

You must be taking a full-time course at a recognised educational establishment.  

The course must: 

• last for at least one academic or calendar year
• require you to undertake study, tuition or work experience at a university or college for at least 24 weeks a year
• average at least 21 hours a week  

You must provide a copy of the student certificate showing the details of the course when applying for an exemption.  

You must be under 20 years old and taking a course at a recognised educational institution.  

The course must: 

• last at least 3 calendar months
• require at least 12 hours a week of course relevant activities  

The course must not be any of the following:  

• a course of higher education
• evening classes
• correspondence courses
• job-related training as part of employment  

You must provide one of the following when you apply for an exemption:  

• a copy of the student certificate, and the learning agreement
• a letter from the school or college to confirm the start and end dates of the course and the hours of study  

You must have links to a foreign student in one of the following ways:  

• a non-British spouse
• a civil partner
• a dependant (for example, a child or parent)  

To be eligible for an exemption, you must also be prevented by the terms of your UK entry visa from taking paid employment or claiming benefits.  

You must: 

• be registered with the British Council as a foreign language assistant
• work at a UK educational establishment.   

When applying for an exemption, you must provide: 

• a copy of your passport
• a letter from the educational establishment confirming your start and end date  

You must be: 

• 18 or 19 years old
• leaving school or college between 1 May and 31 October in any year  

This exemption ends on 1 November of the same year you leave school or college.

You must be: 

• taking an apprenticeship that is working towards an accredited qualification
• receiving a salary or allowance that totals no more than £195 a week  

When applying for an exemption, you must provide both:  

• a copy of the apprenticeship agreement
• a signed copy of an agreement between you and your employer  

You should also include copies of your wage slips.  

You can apply for an exemption for somebody who is severely mentally impaired, as stated on a doctor’s certificate. They must also be eligible for certain benefits.  

‘Severely mentally impaired’ refers to a person who has a severe impairment of intelligence and social functioning, however caused, which appears to be permanent. This may include conditions such as Alzheimer's disease and dementia.  

When applying for an exemption, you must provide a completed copy of the Council Tax Severe Mental Impairment Doctor’s Certificate. This must be signed by the person’s doctor.  

You must also provide proof that the person is entitled to one of these qualifying state benefits:  

• Incapacity Benefit
• Employment and Support Allowance
• Attendance Allowance
• Severe Disablement Allowance
• Personal Independence Payment, daily living component
• the highest or middle-rate care component of Disability Living Allowance
• an increase in Disablement Pension for constant attendance
• the disability element of the Working Tax Credit
• Unemployability Supplement
• Constant Attendance Allowance payable under the Industrial Injuries or War Pensions schemes
• Armed Forces Independence Payment
• Unemployability Allowance payable under the Industrial Injuries or War Pensions schemes
• Income Support, which includes a disability premium because of incapacity for work  

You must have moved permanently to receive care or treatment in any of the following:  

• a care home
• a hostel
• an independent hospital

You must be providing care to someone who is not your spouse, partner or child under 18 years old.  

The care provided must be at least 35 hours a week on average.  

The person receiving care must be:  

• living on the same property as you
• receiving certain benefits  

When applying for a reduction, you must provide proof that the person living with you is receiving one of these benefits:  

• Attendance Allowance (lower or higher rate)
• Disability Living Allowance care component (middle or higher rate)
• Personal Independence Payments daily living component (standard or enhanced)
• Armed Forces Independence payments
• An increase in the rate of Disablement Pension
• An increase in constant Attendance Allowance

If you’re providing care as an employee, you must be:  

• providing care or support through a connection with the Crown, a charity or a local authority
• employed for at least 24 hours a week
• paid no more than £44 a week or less
• resident where the care is given, or on premises which have been provided for the better provision of care

You must be 18 or over but still receiving Child Benefit, for example, in sixth-form or college. 

You must be detained in one of the following: 

• prison
• hospital
• any other place where you’ve been detained for safety  

After you’ve applied for an exemption, we’ll request proof that you’re in detention.