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Exemptions for occupied properties

The following properties are exempt when they are occupied:

Student halls of residence

Qualifying criteria

A property that is a hall of residence provided mainly for students.

Timescales

No limit as long as the above applies.

Students

Qualifying criteria

A property that is either:

  • Occupied by one or more residents, all of whom are students; or
  • Occupied only by one or more students as term time accommodation

The term 'student' covers:

  • any person who is enrolled in a full-time course of education at a prescribed educational establishment (a full time course is defined as 21 hours a week for 24 weeks in either an academic or calendar year)
  • a person under the age of 20 undertaking a qualifying course of education
  • a foreign language assistant
  • School or college leavers who leave after 30 April of an academic year.

Timescales

No limit as long as the above applies.

Owned by visiting forces

Qualifying criteria

A property where the person is a member of a visiting force within the meaning of the visiting forces Act 1952.

Timescales

No limit as long as the above applies.

Under 18s

Qualifying criteria

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. 

Timescales

No limit as long as the above applies.

Severely mentally impaired

Qualifying criteria

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:

  1. 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.

  2. A Registered Medical Practitioner, for example a doctor or consultant, must sign a certificate confirming that the person is severely mentally impaired

  3. The person must be entitled to, one of the following benefits:
    1. Incapacity benefit
    2. Employment & Support Allowance
    3. Attendance Allowance
    4. The highest or middle rate of the care component of a Disability Living Allowance
    5. Personal Independence Payment (Daily Living Component)
    6. Income support where the applicable amount includes a disability premium owing to incapacity to work
    7. A disability premium is included in the applicable amount of Jobseekers' Allowance because the persons partner is severely mentally impaired
    8. Working Tax Credit with a disability element
    9. Universal Credit which includes an element for limited capability for work and/or limited capability for work related activity

Definition

"...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." 

Timescales

No limit as long as the above applies.

People with diplomatic privilege or immunity

Qualifying criteria

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.

Timescales

No limit as long as the above applies.

Occupied annexes

Qualifying criteria

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:

  • Aged 65 years or more
  • Under 65 but severely mentally impaired
  • Under 65 but substantially and permanently disabled

Timescales

No limit as long as the above applies.

Apply for a Council Tax exemption.

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