Council tax discounts and exemptions

Single person discount

If there is only one adult living at a property, which is that person’s sole or main place of residence, then a 25% discount can be awarded.

Can I have a single person discount on an empty property?

No, the single person discount can only be applied to a person’s sole or main place of residence. Therefore if you own two or more dwellings, you would only be eligible for the single person discount at your main property if applicable.

How to apply

You can apply for a single person discount through an online account.

Log in or register an account

Carers/Care-workers

Carers are disregarded for discount purposes provided that they are either employed by a Local Authority or Charity in providing care, or introduced to the person receiving care by a Local Authority or a Charity and are employed for at least 24 hours per week and do not receive more than £50.55 per week and reside on the premises provided by or on behalf of the Local Authority or Charity for the better performance of their work.

A Carer is also a person who provides care to a person who is in receipt of higher attendance allowance, or the middle or high rate of the care component of a disability living allowance, or receives an increased rate on his disablement pension, or is in receipt of an increase in a constant attendance allowance.

The Carer must also reside in the same dwelling and provide care for at least 35 hours a week. The Carer cannot be the spouse or partner of the other or the parent of a child under 18 years of age.

How to apply

You can apply for this discount by completing an application form.

Carers and care workers disregard application form (PDF, 381KB)

Care leavers

Care leavers are exempt from paying council tax. If a care leaver lives alone, or the property is wholly occupied by care leavers, a council tax exemption will apply up to the date they reach the age of 25.

If a care leaver lives with one or more adults, a council tax discount of 25% will apply. To qualify for this exemption/discount the care leaver must be:

• at least 18 years but not yet 25
• classed as a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014
• no longer looked after by a local authority

How to apply

You can apply for this discount by completing an application form. We may contact Social Services within Denbighshire, or another Local Authority to verify the information you have provided.

Class X exemption and care leavers disregard application form (PDF, 284KB)

Disabled Reduction

A disabled reduction can be given if:

• a wheelchair is used indoors
• there is a second bathroom or kitchen required for meeting the disabled persons needs
• there is a room other than a bathroom, kitchen or lavatory which is predominantly used by and required for meeting the needs of the disabled person

This discount works by reducing the band on your bill e.g. if you live in a band D property, you would be billed the same amount as a band C property. A disabled reduction can be awarded with other discounts.

How to apply

You can apply for this exemption online.

Apply for Council Tax Disabled Persons Reduction online

Properties unoccupied, substantially unfurnished and requiring major structural work

This exemption applies to any vacant dwelling which is either:

• undergoing or requires major repair work to make it habitable
• undergoing structural alteration
• has undergone major repair works to make it habitable and less than six months have elapsed since the date on which the work was substantially completed and the dwelling has remained vacant since that date

This exemption lasts for a maximum of 12 months.

How to apply

You can apply for this exemption online.

Apply for class A council tax exemption online

Empty dwellings owned by charities (class B exemption)

To qualify for this exemption, the dwelling must have been last used for the objectives of the charity. This exemption applies to any dwelling which has been unoccupied and/or unfurnished for a period of less than six months. If the property has been occupied for a period of less than 6 weeks then the exemption will run from the previous unoccupied date.

How to apply

You can apply for this exemption by completing an application form.

Empty dwellings owned by charities (class B exemption) application form (PDF, 405KB)

Unoccupied & substantially unfurnished properties

This exemption applies to any dwelling which has been unoccupied and unfurnished for a period of less than six months. After six months a charge of 100% is payable on the property. If the property has been occupied for a period of less than 6 weeks then the exemption will run from the previous unoccupied date

How to apply

You can apply for this exemption online.

Apply for a class C exemption online

People in prison or detention (class D exemption)

People in prison or detention are disregarded for discount purposes. This discount or exemption would not apply where the person has been imprisoned for non-payment of fines or non-payment of council tax.

How to apply

You can apply for this discount or exemption by completing an application form. We would contact the prison or detention centre before granting this discount or exemption.

• People in prison or detention discount application form (PDF, 179KB)
• People in prison or detention (class D) exemption application form (PDF, 423KB)

People permanently resident in hospitals or care homes

A person can be disregarded for council tax purposes if they have their sole or main residence in a hospital or registered care home/nursing home and who are receiving care or treatment.

A class E exemption can be applied to an unoccupied dwelling which was the sole or main residence of the occupier(s) who now have their sole or main residence in a hospital or registered care home/nursing home and who are receiving care or treatment.

How to apply for this discount

You can apply for this discount by completing an application form.

Permanent residents in hospital or care home disregard application form (PDF, 163KB)

How to apply for this exemption

You can apply for this exemption online.

Apply for a class E exemption online

Properties left empty by someone who has passed away

This exemption applies to any dwelling which has been left unoccupied by the liable person who has died. The exemption will apply for up to six months after the grant of probate or letters of administration have been made, provided the dwelling remains unoccupied. After six months a charge of 100% is payable on the property.

Where there are other residents in a property owned or rented by a deceased person, there is no exemption and liability passes to another resident. A person who was joint and severally liable may become solely liable. Where a property which is owned jointly is already unoccupied, for example a second home, the death of one of the owners (e.g. a spouse) does not give rise to an exemption.

How to apply

You can apply for this exemption by completing an application form.

Class F exemption application form (PDF, 831KB)

Occupation to the property is prohibited by law

This exemption applies to any dwelling IN which occupation is prohibited by law or if it is kept unoccupied by reason of action taken to prohibit occupation, or with a view to acquiring it, under powers conferred by any Act of Parliament. Exemption only applies if the property remains unoccupied. If it occupied illegally then the occupiers are liable and the exemption does not apply.

How to apply

You can apply for this exemption by completing an application form.

Class G exemption application form (PDF, 528KB)

Empty clergy dwellings.

To qualify the dwelling must be unoccupied and specifically be held for the purpose of being available for occupation by a Minister of any religious denomination as a residence from which he/she will perform the duties of their office. There is no requirement that the dwelling was last used by a Minister and there is no requirement as to ownership of the property.

How to apply

You can apply for this exemption by completing an application form.

Class H exemption application form (PDF, 422KB)

Property left empty by someone receiving care

A Class I Exemption is awarded when a property is left unoccupied where the occupier has gone to live with someone else to receive care or has entered an institution not regarded as a care home or hospital.

This exemption is awarded if:

• The unoccupied dwelling was the sole or main residence of the absent person
• the person is living elsewhere to receive personal care due to one of the following:
  • old age
  • disablement
  • illness
  • alcohol or drug dependence
  • mental disorder.

The exemption is not awarded where a person is staying temporarily in hospital, or in respite care.

How to apply

You can apply for this exemption online.

Apply for a Class I Exemption online

Related discounts and exemptions

A discount or class E exemption is awarded when a person (or persons) responsible for the council tax is (are) permanently resident in a hospital, hostel or nursing/care home.

Property left empty by someone providing care (class J exemption)

A Class J exemption is awarded when a property is left unoccupied by someone providing care for someone else. This exemption is awarded if:

• The person providing care must be absent from the unoccupied property for the relevant period.
• The unoccupied property must have been the person providing care's sole and main place of residence.
• The person is living elsewhere to provide personal care for someone because of one of the following:
  • old age
  • disablement
  • illness
  • alcohol or drug dependence
  • mental disorder

How to apply

You can apply for this exemption online.

Apply for a Class J Exemption online

Properties left empty by full-time students

To qualify the property must be unoccupied and it must have been the sole or main residence of the owner who is a student and that no one else, other than students lived there. The student must be a 'qualifying person', that is he or she must be the person who would be liable to pay the council tax if it were not for the exemption. In some cases the qualifying person may not have become a student until after changing their main residence, in which case he or she must have become a student within six weeks of leaving the property for the exemption to apply. The exemption only continues for so long as the person remains a student.

How to apply

You can apply for this exemption by completing an application form.

Class K exemption application form (PDF, 831KB)

Repossessed properties

To qualify the property must be unoccupied and the mortgagee, the provider of the loan (normally a financial institution) has taken possession of the property. This possession does not constitute a change in ownership. This exemption applies only from the date the property becomes unoccupied. If the property is still occupied when the mortgagee takes possession, the exemption does not commence until the property is vacated by the occupants. Exemption continues until either possession is relinquished or the property is sold.

How to apply

You can apply for this exemption by completing an application form.

Class L exemption application form (PDF, 425KB)

Halls of residence occupied by students

Halls of residence for students are exempt provided the accommodation is owned or managed by a prescribed educational establishment or by a body established for charitable purposes only, or is subject to an agreement which enables an educational establishment to nominate the majority of the student residents. The accommodation must be provided predominantly for students, but does not prevent part being used to accommodate staff or other persons. Accommodation for traditional student nurses is not exempt but if student accommodation is provided solely for nurses in full time education such premises may qualify as a hall of residence. Students taking a nursing course at a university or other institute of higher education are treated as academic students.

How to apply

You can apply for this exemption by completing an application form.

Class M exemption application form (PDF, 423KB)

Full time students

If all the residents of a household are disregarded because they are students, they will be entitled to a full council tax exemption.

If both students and non-students live in a property, there can still be reductions in the council tax. This will depend on the number of non-students living in the household.

If there is one non-student who does not fall into another disregard category, a 25% discount can apply.

If there are two or more people who are not students and who do not fall into another disregard category, no discount is awarded, and the full amount of council tax is payable. In these cases, the non-student members of the household will be responsible to pay the council tax.

The student will still be liable if he is the only person responsible to pay the council tax.

What we consider to be a full time student

You'll usually be considered a full-time student for council tax purposes if you are a:

• student undertaking a course of study at an educational establishment in England, Wales or Member State of the European Union, lasting at least one academic year and studies for at least 24 weeks in that academic year, involving at least 21 hours of study per week during term-time.
• student nurses who is undertaking a course at a college of nursing and midwifery or college of health and if successful would lead to your first inclusion on the register maintained under section 10 of the Nurses Midwives and Health Visitors Act 1979.
• student undertaking a qualifying course who is under 20 years of age and whose course leads to a qualification up to (but not above) A level standard or equivalent - lasts for more than three months and involves more than 12 hours of study per week and the relevant activities of the course are conducted between 8:00am and 5:30pm.

How to apply

You can apply for this exemption or disregard online.

Apply for student disregard or exemption online

Armed forces accommodation

Living accommodation for UK armed forces which is owned by the Secretary of State is exempt whether occupied or not. This includes barracks and other accommodation on military bases together with married quarters and any other dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation. A dwelling held for the purposes of Armed Forces accommodation but temporarily occupied by civilians would continue to be exempt, but a dwelling owned by the Ministry of Defence for occupation by civilians e.g. the Territorial Army would not be exempt.

How to apply

You can apply for this exemption by completing an application form.

Class O exemption application form (PDF, 423KB)

Visiting armed forces accommodation (class P exemption)

A dwelling is exempt from council tax if any person who would otherwise have been liable has a 'relevant association' with a visiting force from a country to which the Visiting Forces Act 1952 applies. A person has a relevant association if they are:

• a member of that force, or a member of a civilian component of the force; or
• a dependant of a member, provided that the dependant is not a British Citizen or a British Citizen not ordinarily resident in the UK.

How to apply

You can apply for this exemption by completing an application form.

Class P exemption application form (PDF, 426KB)

Dwellings left empty by bankrupts

This exemption applies where a person who would be liable to pay Council Tax for an unoccupied dwelling is a trustee in bankruptcy. The exemption applies whether the dwelling is furnished or not and avoids additional liabilities being incurred by the trustee which cannot be met from the estate of the bankrupt individual. The exemption also applies whether or not the trustee is jointly liable with any other person.

How to apply

You can apply for this exemption by completing an application form.

Class Q exemption application form (PDF, 425KB)

Unoccupied caravan pitches/mooring for boats

Caravan pitches and moorings for boats may be dwellings for the purposes of Council Tax. A pitch which is not occupied by a caravan, or a mooring which is not occupied by a boat, is exempt for the whole of any period during which this situation exists. This exemption ceases as soon as a caravan or boat is moved to the pitch or mooring.

How to apply

You can apply for this exemption by completing an application form.

Class R exemption application form (PDF, 422 KB)

Properties occupied only by people under 18 years old

This exemption applies to any dwelling that is occupied by person(s) under the age of 18 because for council tax purposes they cannot be held liable for council tax. This exemption came into force from 1 April 1995. The owner, in these circumstances will be liable, but will not pay council tax.

How to apply

You can apply for this exemption by completing an application form.

Class S exemption application form (PDF, 423KB)

Unoccupied annex to an occupied dwelling

This exemption applies to dwellings which form part of premises which include another dwelling and where the unoccupied dwelling may not be let separately from the other dwelling without a breach of planning control within the meaning of s.171A of the Town and Country Planning Act 1990. The exemption may apply whether the annexe is furnished or not. A dwelling exempt under this class remains exempt even if the other dwelling becomes unoccupied.

How to apply

You can apply for this exemption by completing an application form.

Class T exemption application form (PDF, 425KB)

People who are severely mentally impaired

Anyone who is medically certified as being Severely Mentally Impaired (SMI) may be eligible to council tax discount. This means that the person will have a permanent condition that severely affects their intellectual and social functioning.

Conditions that can lead to severe mental impairment include Alzheimer’s disease and other forms of dementia, Parkinson’s disease, severe learning difficulties or a stroke, but many others may apply. To be eligible, the person must be diagnosed as SMI by a doctor and must also be entitled to one of the benefits listed on this form (whether receiving them or not).

Level of reduction:

• If you have been diagnosed as SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax
• If you have been diagnosed as SMI by a doctor and you live with one adult who is eligible to pay council tax, your household will receive a 25% reduction.
• If you have been diagnosed as SMI by a doctor and you live with 2 or more adults who are eligible to pay council tax there will be no reduction.

How to apply

You can apply for this reduction or exemption by completing an application form.

Severely Mentally Impaired reduction/exemption (class U) application form (PDF, 122KB)

The main residence of a person with diplomatic privilege or immunity

This exemption applies to dwellings which are the main residence in the UK of at least one person on whom privileges and immunities are conferred by the

• Diplomatic Privileges Act 1964
• the Commonwealth Secretariat Act 1966
• the Consular Relations Act 1968
• or the Commonwealth Countries and Republic of Ireland (Immunities & Privileges) Order 1985

The person must be a person who would have been liable for council tax were it not for this exemption must not be:

• a British(B) Subject or Citizen
• a B. Dependent Territories citizen
• a B. National Overseas Citizen
• a B. Overseas Citizen
• A B. protected person
• or a permanent resident in the UK

If there is a resident with an interest in the property which is superior, in terms of hierarchy of liability to that of the diplomat or person concerned, the exemption does not apply.

How to apply

You can apply for this exemption by completing an application form.

Class V exemption application form (PDF, 826 KB)

Occupied annexes

This exemption relates to dwellings if they form part of a single property including at least one other dwelling and is the sole or main residence of a dependant relative of a person who is resident in that other dwelling (or one of those other dwellings). A 'dependent relative', for this purpose is:

• a person aged 65 years or more
• a person with severe mental impairment(within the meaning of Schedule 1 to the Local Government Finance Act 1992)
• a person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)

How to apply

You can apply for this exemption by completing an application form.

Class W exemption application form (PDF, 434KB)

Apprentices

Apprentices will qualify as a disregarded person if they are employed and are undertaking a programme of training leading to a qualification accredited by the National Council for Vocational Qualifications and receive a salary or an allowance of less than £195.00 per week.

How to apply

You can apply for this discount by completing an application form.

Apprentice disregard application form (PDF, 258KB)

School and college leavers

School and college leavers comprise class C of the classes of ‘Persons and other descriptions’ specified in the council tax (additional provisions for discount disregards) regulations 1992. This category covers young persons aged 18 or 19 years who leave school or college between 1st May and 31st October in any year. People under 20 who leave school or who finish a course at a further education college after 30th April in any year are disregarded for discount purposes until the next 1st November.

For the purpose of this disregard, the terms ‘full time course of education’ and ‘qualifying course of education’ have the meanings set out in part II of schedule 1 to the discount disregards order 2. In effect, the disregard provides adequate time for those who are going into further education to have qualified for student status without there being any effect on council tax at their home. The provision is of special importance to single parents who would otherwise lose discount when their child reaches the age of 18.

How to apply

You can apply for this discount by completing an application form.

School and college leavers disregard application form (PDF, 332KB)

Persons for whom child benefit is payable

Persons in respect of whom child benefit is payable shall be disregarded for purposes of discount until child benefit ceases.

You must inform us, within 21 days, when child benefit ceases to be paid in respect of the person concerned. The individual may still be disregarded for a short period after leaving school and if he or she becomes a full-time student.

How to apply

You can apply for this discount by completing an application form.

Persons in respect of whom child benefit is payable disregard application form (PDF, 180KB)

Foreign language assistants

Foreign language assistants are treated as students and therefore can be disregarded for discount purposes during any period that they are appointed as such at a school or other educational establishment anywhere in Great Britain, provided that they are registered as foreign language assistants with the British Council

How to apply

You can apply for this discount by completing an application form.

Foreign language assistants disregard application form (PDF, 245KB)

Youth training trainees

A Youth Training Trainee is disregarded if he/she is under 25 years of age and is undertaking training organised under Section 2 of the Employment Training Act 1973.

How to apply

You can apply for this discount by completing an application form.

Youth training trainees disregard application form (PDF, 164KB)

Members (and dependants) of visiting forces

A person can be disregarded for discount purposes if he or she has a 'relevant association' with a visiting force from one of the countries to which the Visiting Forces Act 1952 applies.

A person has a relevant association if they are:

• a member of that force, or a member of a civilian component of the force; or
• a dependant of a member, provided that the dependant is not a British Citizen or a British Citizen not ordinarily resident in the UK

A person's membership of a visiting force can be proved by a certificate issued under s.11 of the Visiting Forces Act 1952.

How to apply

You can apply for this discount by completing an application form.

Members (and dependants) of visiting forces disregard application form (PDF, 245KB)

Members of international head quarters

A member or a dependant of a member, within the meanings of the International Headquarters and Defence Organisations Act 1964, is disregarded for discount purposes.

How to apply

You can apply for this discount by completing an application form.

Members of international head quarters disregard application form (PDF, 164KB)

Monks and nuns

Persons shall be disregarded for discount purposes if they are a member of a Religious Community whose principal occupation consists of prayer, contemplation, education, the relief of suffering or any combination of these.

The person must also have no income or capital of his own (disregarding any income by way of a pension in respect of former employment) and is dependent on the community to provide for his material needs.

How to apply

You can apply for this discount by completing an application form.

Monks and nuns disregard application form (PDF, 165KB)