Class BEmpty and owned by a charity |
A dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months and was last occupied in furtherance of the objects of the charity.
Time limit: 6 months
|
Class DEmpty and previous home of someone in prison |
An unoccupied dwelling which either:
Time limit: none
|
Class EEmpty and previous home of someone in a care home |
An unoccupied dwelling which was previously the sole or main residence of a person who now has their sole or main residence in a home or hospital.
Time limit: none
|
Class FEmpty and previous home of someone now deceased | An unoccupied dwelling which has been unoccupied since the date of death of a person and the deceased had, at the date of his death, a freehold interest in the dwelling, or a leasehold interest in the dwelling which was granted for a term of six months or more, and:
This exemption shall only apply in a case where a grant of probate or letters of administration has been made, if less than six months have elapsed since the date of the grant.
Time limit: No Limit until grant of probate or letters of administration have been made when a 6 months limit applies.
|
Class GEmpty and occupation prohibited by law |
An unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.
Time limit: none
|
Class HEmpty but available for minister of any religion to perform duties |
An unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of his office.
Time limit: none
|
Class IEmpty and previous home of someone who has moved to receive care | An unoccupied dwelling which was previously the sole or main residence of a person who has his sole or main residence in another place (not being a hospital, residential care home, nursing home, mental nursing home or hostel) for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
Time limit: none
|
Class JEmpty and previous home of someone who has moved to provide care | An unoccupied dwelling which was previously the sole or main residence of a person who has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.
Time limit: none
|
Class KEmpty and previous home of someone who continues to be a full time student |
An unoccupied dwelling which was last occupied as the sole or main residence of a student who either:
Time limit: none
|
Class LEmpty and property repossessed by mortgage lender |
An unoccupied dwelling where a mortgagee is in possession under the mortgage.
Time limit: none
|
Class MStudent halls of residence |
A dwelling comprising a hall of residence provided predominantly for the accommodation of students.
Time limit: none
|
Class NProperty occupied solely by full time students |
A dwelling which is either:
a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he:
Time limit: none
|
Class OProperty owned by the Secretary of State for Defence |
A dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952.
Time limit: none
|
Class PProperty occupied by members of visiting forces |
A dwelling in respect of which at least one person, who would be liable to pay council tax but for this article, has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.
Time limit: none |
Class QEmpty and responsibility of a bankrupt's trustee |
An unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.
Time limit: none
|
Class REmpty caravan pitch or boat mooring |
A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat.
Time limit: none
|
Class SProperty occupied by under 18s |
A dwelling occupied only by a person or persons aged under 18.
Time limit: none
|
Class TEmpty and prohibited to let under planning regulations |
An unoccupied dwelling which:
Time limit: none
|
Class UProperty occupied solely by person/s who are severely mentally impaired |
A dwelling occupied only by a person or persons who is or are severely mentally impaired.
Time limit: none
|
Class VProperty occupied by someone who has diplomatic privileges and immunities |
A dwelling in respect of which at least one person is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or is a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966 and is not a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen.
Time limit: none
|
Class WProperty which is annex to main property occupied by dependant relative |
A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependent relative of a person who is resident in that other dwelling, or as the case may be, one of those other dwellings.
Time limit: none
|
Council Tax discounts and exemptions
In this section
Single person discount
You are entitled to a 25 per cent discount on the Council Tax on your home if you're the only person over the age of 18 who lives in your home and it's your sole or main residence. Sometimes you can still claim a single person discount even if other people live with you. This happens when the other person or people who live in the household are disregarded - or aren't counted.
Apply for a single person discountYou must tell us within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Students and Council Tax
If you're a student, find out how to apply for a student Council Tax exemption or a discount online.
See if you're eligible for a student Council Tax discount
To be eligible you need to:
- attend a University or College course for at least 24 weeks per year
- study for at least 21 hours per week.
If you are under 20 years of age and:
- you attend a University or College course for a minimum of three months
- you study for 12 hours per week
Find information about student discounts and exemptions on the Citizen's Advice website
Apply for student discount online
To apply for a student discount you will need to give evidence of your student status. This can be:
- name of course and start date
- student number
- tenancy start date
- student certificate form from your place of study
You must tell us within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Disabled reduction
If you or a person who lives with you has a disability you may be entitled to a council tax reduction if one of the following criteria is met.
- a room, which is not a bathroom, a kitchen or a toilet, which is predominantly used by and is required for meeting the needs of the disabled person. I.e. a room that’s original use has been changed to accommodate the disabled person.
- a second bathroom or kitchen which is not the only bathroom or kitchen which is required for meeting the needs of the disabled person. A sole bathroom or kitchen would not qualify.
- Sufficient floor space to permit the use of a wheelchair required for meeting the needs of the disabled person.
If you are entitled to a Disabled Reduction, the band of your property will be reduced to the band below your current band.
Apply for disabled person reductionYou must tell us within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Discounts and exemptions for severely mentally impaired people
A person is regarded as severely mentally impaired, if he or she suffers from severe mental impairment of intelligence or social functioning which appears to be permanent.
The person must be certified by a doctor as severely mentally impaired and entitled to one of the following benefits:
- Personal independence payment
- Incapacity Benefit short term or long-term rate
- Employment and Support Allowance
- Attendance Allowance
- Severe Disablement Allowance
- An increase in Disablement Allowance where constant attendance is needed
- Disability Living Allowance high or middle rate (care component)
- Working Tax Credit (disability element)
- An Unemployability supplement.
- Constant Attendance Allowance/ Unemployability allowance payable under the industrial injuries or war pension schemes.
- Income support including a disability premium because of incapacity for work
- Universal Credit which includes an amount under regulation 27(1) of the Universal Credit Regulations 2013 in respect of the fact that the person in question has 'limited capability for work or limited capability for work and work-related activity' or would include such an amount but for regulation 27(4) or 29(4) of those Regulations
The property will be exempt if all the people living there meet the above criteria. If any occupants do not qualify, there may be a discount.
Apply for Severely Mentally Impaired (SMI) reductionYou must tell within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Alternatively, download and complete the application form
Carers discount
You may qualify for a discount for carers if you're a carer.
To be considered a carer, you need to meet the following conditions:
- Live in the same home as the person you provide care for
- The person receiving care is not your Spouse, Partner or child under the age of 18
- You provide at least 35 hours a week of care to a person who is entitled to receive one of the following:
- any rate of Attendance Allowance
- the middle or highest rate of the care component of Disability Living Allowance
- any rate of the daily living activity component of Personal Independence Payment
- an increase in his or her disablement pension
- an increase in Constant Attendance Allowance
To show that you qualify as carer you need to provide:
- Evidence of receipt of benefits
- Proof of address, for example a bank statement with your name and address
You must tell within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Persons in Detention
If a property is left empty and was previously the detainee’s sole or main residence it will usually be exempt. If one adult remains at the property, there will be a 25% discount. If there are two or more adults there will be no discount.
To qualify, the person must be one of the following:
- detained in prison or hospital by order of a court
- detained prior to deportation
- detained under the Mental Health Act 1983
- subject to military imprisonment
A person does not qualify if they are:
- in police custody before their first court appearance
- detained for non-payment of council tax or a fine
You must tell us within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence.
Apprentices
You may qualify for a discount if you're employed to learn a trade or a profession and you meet all of the following conditions:
- you are not paid more than £195 a week
- your salary is substantially less than you'd get once you're qualified
- your training programme leads to a qualification accredited by the National Council for Vocational Qualifications or the Scottish Vocational Education Council.
To show that you qualify as an Apprentice you need to provide a copy of your apprenticeship agreement or a declaration from your employer confirming:
- The name of your course.
- The start and end dates.
- You will not be paid more than £195 a week (before tax and National Insurance).
- The training leads to a qualification accredited by a body recognised by the Office of Qualifications and Examinations Regulation (Ofqual) or the Scottish Vocational Education Council (SVEC).
and:
- a copy of your latest pay slip
Council Tax exemptions
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Three Rivers District Council
Three Rivers House
Northway
Rickmansworth
Herts WD3 1RL
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