Council Tax: Discounts, exemptions and Disabled Relief Scheme

Certain individuals are eligible for Council Tax discount.

The basic Council Tax charge is based on two or more adults living in the property. Single residents receive a 25 per cent discount, which should have been applied to your bill if we already know that you live alone.

Your bill will not increase if there are more than two adults living in the property.

Who can receive a discount?
What if all the residents are discounted?
Empty properties
Properties exempt from Council Tax
Disabled Relief Scheme

Who can receive a discount?

Some people, such as full-time students and those who are severely mentally impaired, are not included in the calculation.

Here is the full list of people who are discounted for Council Tax purposes:

Full-time students, student nurses, apprentices and those on Youth Training courses
People in hospital
People being cared for in residential homes, nursing homes, hospices, mental nursing homes and hostels providing a high level of care
People who are severely mentally impaired
People kept in hospital under the Mental Health Act 1983
People in certain night shelters
Monks and nuns
Students who are 19 or who have just left school
Care workers on low pay and usually working for charity, such as Community Service volunteers
People caring for someone with a disability, other than a spouse, partner or child under 18
Convicted prisoners and those on remand, except those who are in jail for not paying fines or Council Tax

To find out if a discount applies to your bill, you should count the number of adults who live with you as their main home but who are not in one of the groups listed above.

If you are left with two or more people, no discount applies. If there is only one person, the bill may be reduced by 25 per cent.

What if all the residents are discounted?

Then a 50 per cent discount may apply. If you are not sure you should contact the Council.

Empty properties

The discount for properties that are empty but furnished (including second homes) is ten per cent.

Please note: Under normal circumstances, if you receive an empty property or second home discount you cannot qualify for a resident’s parking permit. There is an exception for disabled residents.

To enquire about a disabled person’s parking badge or a resident carer’s permit, telephone 020 7361 2390.

Properties exempt from Council Tax

Council Tax is not charged on certain properties - ‘exempt properties’. The classes of property exempt from Council Tax are shown on page 9.

If you think that your property falls into any of these classes please contact Council Tax Services. See Council Tax Services.

Classes	Description
Class A	Empty properties having structural alterations or repairs carried out, for a maximum of 12 months
Class B	Empty properties owned by a registered charity, for a maximum of six months
Class C	Empty properties which are substantially unfurnished and were last lived in less than six months ago. The six month period runs from the date the property first became empty and does not start again on a change in ownership
Class D	Empty properties which were lived in by people now in prison or otherwise legally detained
Class E	Empty properties which were lived in by people who now permanently live in a hospital or home
Class F	Empty properties where the only person who lived there has died
Class G	Empty properties where the law prevents anyone from living there
Class H	Empty properties held vacant for a Minister of Religion
Class I	Empty properties which were lived in by people who are now receiving personal care in a place other than a hospital or home
Class J	Empty properties which were lived in by people who are now living elsewhere for the purpose of providing personal care
Class K	Empty properties which were lived in by students or people who will become students within six weeks of leaving the property
Class L	Empty properties which have been repossessed
Class M	Student halls of residence
Class N	Properties occupied entirely by full time students
Class O	Ministry of Defence barracks and married quarters
Class P	Visiting forces accommodation
Class Q	Empty properties left by someone who has become bankrupt
Class R	Empty caravan pitches or boat moorings
Class S	Properties only lived in by people under the age of 18
Class T	Empty parts of single properties which cannot be let separately
Class U	Properties which are lived in only by people who are severly mentally impaired
Class V	Properties which are only lived in by foreign diplomats
Class W	Parts of properties which are only lived in by the elderly or disabled relatives of those living in the rest of the property

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