Last updated: 8 February 2024

Next review: 8 February 2025

People who aren't counted for the purposes of council tax

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 This must be 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 years old)

The occupant is under 20 years old and taking a course at a recognised educational 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 a letter from the school or college to confirm the start and end dates 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. They must be registered as a foreign language assistant and work at a UK educational establishment. 

When you apply, please provide a copy of your passport and a letter from the educational establishment. The letter must confirm your start and end date.

School and college leavers

The occupant is:

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

This disregard ends on 1 November of the same year they leave.

Apprentices

The occupant is taking an apprenticeship which is working towards an accredited qualification. They are also receiving a salary or allowance that totals 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. You must then arrange for the occupant’s doctor to complete it.

When you apply, please provide the completed doctor’s certificate. You must also provide 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 the 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 on a permanent basis to receive care or treatment in a:

  • home
  • hostel
  • independent hospital 

Carers and careworkers

The occupant is providing care to someone who is not their spouse, partner, or their child under 18 years old. The person receiving care lives on the same property as the occupant. 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 on premises which have been provided for the better provision of care

Receiving Child Benefit

The occupant is 18 or over but still receives Child Benefits.

In detention

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. We will request it ourselves from the place of detention, once we have your completed form.