The following properties are exempt when they are occupied:
A property that is a hall of residence provided mainly for students.
No limit as long as the above applies.
A property that is either:
The term 'student' covers:
No limit as long as the above applies.
A property where the person is a member of a visiting force within the meaning of the Visiting Forces Act 1952.
No limit as long as the above applies.
A property occupied only by a person or persons aged less than 18 years old. This can be any type of property, for example, a private dwelling or a care home.
No limit as long as the above applies.
A property occupied only by a person or persons who are severely mentally impaired and, who would, without the exemption, have to pay Council Tax. In order to be classed as SMI both parts 1 & 2 below must be satisfied:
The regulations define a severely mentally impaired person as having a severe impairment of intelligence and social functioning (however caused), which appears to be permanent.
A Registered Medical Practitioner, for example, a doctor or consultant, must sign a certificate confirming that the person is severely mentally impaired
"...A person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."
No limit as long as the above applies.
A home occupied by a person with diplomatic privileges and immunities; they must be non-British and who would, but for the exemption, be liable for Council Tax.
No limit as long as the above applies.
Occupied annexes are exempt if occupied as the home of a dependant relative of a person living in the main dwelling.
A relative is regarded as dependant if they are:
No limit as long as the above applies.
Apply for a Council Tax exemption