Council Tax discounts and exemptions for properties

Occupant-based and use-specific exemptions

Person has moved out for specific reasons

Exempt if the last resident moved to:

  • prison (not for unpaid fines)
  • hospital, hostel, nursing or care home
  • another place to give or receive personal care

Religious use

Exempt if held for use by a religious group to house a minister.

Student flats

Exempt if empty for less than 4 months and last occupied only by qualifying students.

Also exempt if all liable persons are students living elsewhere for their studies.

Student halls

Exempt if owned or managed by a university, college, or charity, or controlled by them.

Certain occupants only

Exempt if the property is only occupied by:

  • full-time students
  • their non-British spouses' or dependents who can’t work or claim benefits
  • 18–19-year-olds who left school between 1 May and 31 October
  • people under 18
  • people with severe mental impairments
  • young adults (18–25) formerly in local authority care
  • anyone under 18

Supported housing

Exempt if:

  • a registered housing support service is provided to at least one resident
  • residents share kitchen or bathroom
  • the provider is registered with the Care Inspectorate

Trial flats

Exempt if used by housing associations for disabled people or pensioners.

Apply for a Discount

Other reasons

If your reason for being exempt is not in our online form, then fill out the property exemption claim form and send it to us by email or mail.

Download property exemption claim form

Page last modified: 9 January 2026

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