Apply for a Council Tax discount or an exemption

You can apply for an exemption from Council Tax if the property is occupied and at least one of the following applies.

Property is a student hall of residence 

The property must be at least one of the following: 

• owned or managed by a recognised educational establishment
• owned or managed by a charitable body
• occupied mostly by students 

You can apply for an exemption if the property is occupied by: 

• students
• their dependants, for example children
• school/college leavers
• foreign language assistants 

Read more information about people who do not count for Council Tax.  

The property must be owned by the Secretary of State for Defence and provided as living accommodation for UK armed forces. 
 

A resident must have a ‘relevant association’ with a visiting force from a country to which the Visiting Forces Act 1952 applies. 
 

The property must be occupied only by those under the age of 18.  
 

If you are the landlord of a house in multiple occupation (HMO), the property is not exempt. You are responsible for Council Tax, not your tenants. 

Read more information about people who do not count for Council Tax.

The annexe forms part of a single property that includes at least one other dwelling. It must be the sole or main residence of a dependent relative of a person who lives in the other dwelling(s). 

A dependent relative is counted as a person who is at least one of the following: 

• aged 65 or over
• severely mentally impaired
• substantially and permanently disabled

The property must be the main residence in the UK of a liable person with diplomatic, commonwealth, or consular privileges and immunities.  

 The liable person must not be a: 

• British subject
• British Citizen
• British Dependent Territories citizen
• British national overseas
• British Overseas Citizen
• British protected person
• permanent resident of the United Kingdom 

 The person must not have another residence in the UK. 

When applying for an exemption, you must provide written confirmation of diplomatic status from the embassy stating the class of diplomat that applies.