What makes you exempt from council tax

Council Tax discounts, exemptions and disregards. Full time student exemption If you're a full time student you might be entitled to a discount or exemption depending on who else is living with you. Disability reduction scheme If there is a room or other extra space in your property that is needed by a disabled occupant, we may reduce your Council Tax.

Carer's discount If you care for someone over 18 for at least 35 hours per week, who is not your spouse or partner, you may be eligible for a discount. Reduction for severely mentally impaired If someone aged 18 or over who lives with you is mentally disabled, you may be entitled to a reduction.

Nursing and care homes Nursing homes, care homes and respite facilities are exempt if all residents receive care in the building. Exemption for religious communities If you're 18 or over and an active member of a religious community you may not need to pay Council Tax.

Prisoner discount We may reduce your Council Tax if the person who normally lives with you is in prison. Where a band is deleted and the structural alterations are completed, the property will then be banded as a new property, reflecting all extensions and improvements.

The new band may be higher than the one which was deleted. If you disagree with the VOA's decision on your challenge you can appeal to an independent valuation tribunal. You must write to your local authority with your complaint. The local authority should send you a reply within 2 months.

If they do not agree with you, you can appeal against their decision to the valuation tribunal. The valuation tribunal is an independent body. Usually 3 members will hear an appeal and a clerk advises on law and procedure. When they get your letter, the valuation tribunal will acknowledge it and send you information about the procedure. If you find it hard to understand English, the valuation tribunal can provide an interpreter.

They can also arrange to meet other needs if you are disabled - for example, if you have mobility problems or need special equipment. In all cases the valuation tribunal will consider all the information about the particular case and will decide what should happen. You can get more information about the valuation tribunal from their website.

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Apply online for council a tax exemption Class C Empty for up to six months. You can apply for a backdated exemption only if the following conditions existed If a property was unoccupied and substantially unfurnished, an exemption could apply for a maximum of six months from the date it became both empty and unfurnished only up to 1 April Only one six month exemption could apply to a property regardless of change of owners For new properties the exemption applied from the date on the completion notice.

Apply for a backdated council tax exemption for unfurnished and unoccupied property Class C Class D Empty as liable person being in prison or detained in hospital. Property must be unoccupied, but need not be unfurnished. The liable person is in prison or in detention elsewhere i. Apply online for council a tax exemption Class E Empty property previously occupied by a person now residing in a care home, hospital or hostel.

The empty property must previously have been the sole or main residence for the absent person. The absent person must have been living in a care home, hostel or hospital for the entire period since he or she was last living in the property. Apply online for council a tax exemption Class F Liable person deceased. It is important that the executor s keep the council tax office informed of: the date probate is granted,details of the transfer or sale of the property or the end date of the tenancy, when the estate is settled.

There are rules about sole beneficiaries and how council tax is charged. Apply online for a single adult occupier discount This is a general guide to council tax and deceased persons, and is not a substitute for the relevant statutes and regulations. Apply online for council a tax exemption Class G Occupation prohibited by law.

The property must be unoccupied and unfurnished. Occupation must be prohibited by law including a closing order or demolition order or kept unoccupied by reason of action taken under powers granted by or under any Act of Parliament with a view to prohibiting its occupation or to acquiring it such as a compulsory purchase order.

The exemption does not apply to actions between individuals or companies under contract law such as restriction orders and does not apply if the property is occupied by squatters who choose to occupy even though prohibited by law. Apply online for council a tax exemption Class H Held for Minister of religion. The property must be unoccupied, but need not be unfurnished.

It must be held available for occupation by a Minister of any religious denomination, for the purpose of allowing him or her to perform the duties of office. Apply online for council a tax exemption Class I Person living elsewhere to receive personal care. Apply online for council a tax exemption Class J Person living elsewhere to provide personal care.

The liable person must have changed main residence for the purpose providing care for someone else and be better able to provide this care from their new home.

The reasons care is required are same as class I above Apply online for council a tax exemption Class K Left empty by a student. Property must be unoccupied but need not be unfurnished and an exemption only applies where the last resident was a student or if more than one, they were all students and the owner is a student. The property must have been the sole or main residence of the owner up to the date it was last occupied.

However an exemption does not apply if any non-students lived in the property. Apply online for council a tax exemption Class L Mortgagee in possession. Property must be unoccupied but need not be unfurnished and must have been repossessed by the mortgagee the lender of money. Apply online for council a tax exemption Class M Students' halls of residence. Property must be provided predominantly for the accommodation of students and owned or managed by an educational institution. Apply online for council a tax exemption Class N Occupied only by students or students and their non-British spouses or dependants.

The liable person s must hold a freehold or leasehold interest or a licence to occupy the whole or part of the dwelling and must be living in the property as term-time address accommodation or have been previously used or have intention to use the dwelling as term-time accommodation. The exemption includes non-British spouses, civil partners or dependants of students who are prevented by the terms of their entry visa to the UK from taking paid employment or claiming benefits.

For more information about students and to apply for an exemption visit Council tax and students Apply for a student exemption Class O UK armed forces accommodation. This applies to living accommodation for UK armed forces which is owned by the Secretary of State for Defence and must be held for the purposes of armed forces accommodation. The exemption applies whether the property is occupied or not.