The following groups of people are disregarded (not counted) for Council Tax:
Students (full time)
The occupant is taking a full-time course at a recognised educational establishment.
The course must:
- last for at least one academic or calendar year
- require the student to undertake study, tuition or work experience at a university or college, for at least 24 weeks per year
- average at least 21 hours per week
When you apply, please provide: a copy of the student certificate showing the details of the course.
Students (under 20)
The occupant is under 20 years old and taking a course at a recognised education institution.
The course must:
- last at least three calendar months
- require at least 12 hours a week of course-relevant activities
It mustn’t be:
- a course of higher education
- evening classes
- correspondence courses
- job-related training as part of employment
When you apply, please provide: a copy of the student certificate, and the learning agreement or letter from the school or college to confirm the start and end date of the course and the hours of study.
Spouses, civil partners, or dependents of foreign students
The person must be a non-British spouse, civil partner, or dependent of a full-time student and prevented by the terms of their UK entry visa from taking paid employment or from claiming benefits.
Foreign language assistants
The person must be registered with the British Council as a foreign language assistant and working at a UK educational establishment.
When you apply, please provide: a copy of your passport and a letter from the educational establishment confirming your start and end date.
School and college leavers
The occupant is:
- 18 or 19-years-old
- leaving school or college between May 1st and October 31st in any year
This disregard ends on November 1st of the same year they leave.
The occupant is taking an apprenticeship which is working towards an accredited qualification, and receiving a salary or allowance totalling no more than £195 per week.
When you apply, please provide:
- a copy of the apprenticeship agreement, or a signed copy of an agreement between the apprentice and employer
- copies of wage slips
Severely mentally impaired
The occupant is severely mentally impaired, as stated on a doctor’s certificate. They must also be eligible for certain benefits.
Before you apply: download and print a copy of our Council Tax Severe Mental Impairment Doctor's Certificate form and arrange for the occupant’s doctor to complete it.
When you apply, please provide: the completed doctor’s certificate, as well as proof 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 Working Tax Credit
- Unemployability Supplement (abolished in 1987 but existing claimants remain entitled)
- 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
Resident in a care home, hospital or nursing home
The occupant has moved into a care home, hostel or independent hospital on a permanent basis to receive care or treatment.
Carers and careworkers
The occupant is providing care to someone (not their spouse, partner, or their child under 18), who lives in the same property. The person receiving care must also be receiving certain benefits.
The care provided must be at least 35 hours a week on average.
When you apply, please provide: proof of one of these benefits:
- a higher rate of Attendance Allowance
- an Armed Forces Independence Payment
- the highest rate of the care component of Disability Living Allowance
- an increased Disablement Pension
- an increased Constant Attendance Allowance
- the standard or enhanced rate of the daily living component of Personal Independence Payment
Where the carer is an employee, the person proving care must:
- be providing care or support through a connection with the Crown, a charity, or a local authority
- be employed for at least 24 hours a week
- be paid no more than £44.00 per week or less
- be resident where the care is given, or in premises which have been provided for the better provision of care
Receiving Child Benefit
The occupant is 18 or over, but still receives Child Benefit.
The occupant has been detained in prison, in hospital or other place where they are detained for safety.
We will need to see proof of their detainment, but we will request it ourselves from the place of detention, once we have your completed form.