Periodically Occupied properties

Halls of residence for students are exempt provided the accommodation is owned or managed by an educational establishment

Apply to have halls of residence property exempted from Council Tax here Halls of residence

Where a property is occupied solely by full time student(S) it is exempt.

A student is defined as:

• A person who is enrolled in a full time course of education. The course must last for at least one year and the student must attend the course for at least 24 weeks of the year and study for at least 21 hours per week. 
• A person under the age of 20 who is on a course which lasts for at least 3 calendar months and who studies for at least 12 hours a week. The course must not be a course of higher education. Evening classes and correspondence classes do not qualify.

Apply to have a student property exempted from Council Tax here Property solely occupied by students or student nurses

A property that is occupied solely by person(s) who are severely mentally impaired is exempt from Council Tax.

This is the 'severe impairment of intelligence and social functioning (however caused) that appears to be permanent'.

A medical practitioner must certify this and the person must also be entitled to one of the following benefits:

• Incapacity Benefit 
• Attendance Allowance 
• Severe Disablement Allowance 
• Care Component of the Disability Living Allowance payable at the higher or middle rate under the Act
• An increase in the rate of Disablement Pension 
• Disability Working Allowance
• An Unemployables supplement 
• A Constant Attendance Allowance under the Personal Injuries (Civilians) Scheme 1983 or under article 14 of the Naval, Military or Air Forces (Disablement & Death) Services Pension Order
• An Unemployables allowance under the above (8)
• Income Support where the applicable amount includes a disability premium  

Properties occupied solely by person(s) who are severely mentally impaired Properties occupied solely by person(s) who are severely mentally impaired

Properties that are occupied solely by person(s) under the age of 18 are exempt.
The landlord or owner is named on the bill and the exemption is applied to their bill.

Apply to have a property occupied solely by those under 18 exempted from Council Tax here Property occupied solely by person(s) under 18 years of age

You may be able to get a reduction if you or a person that lives with you needs extra space or the use of the property has changed or been adapted.

Apply to have a property occupied by disabled people exempted from Council Tax here Property occupied by disabled people

A property that is occupied by person(s) who have diplomatic privileges or immunities is exempt from Council Tax. 

Apply to have a property occupied by those with diplomatic privilege exempted from Council Tax here Property occupied by person(s) with diplomatic privileges or immunity

Granny annexes, or similar units of accommodation occupied by elderly or disabled members of the family living in the main part of the property, are exempt from Council Tax.

A dependent is defined as someone who is:

• aged 65 years or more, or
• severely mentally impaired, or
• substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)

A family member is defined as a:  spouse, parent, grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew or niece, or the parent or child of such a relative, including a relationship by marriage and of the half-blood.

Apply to have a separate annexe property exempted from Council Tax here Occupied properties which are separate annexes (commonly known as granny annexes)

An exemption from Council Tax may arise when a dwelling in Wales which is occupied by one or more 'care leavers' and where every resident is either a 'care leaver', a 'relevant person', or a 'severely mentally impaired person'.

"Care leaver" means a person who is—

• aged 24 or under; and
• a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014(2) 2014 

"relevant person" has the meaning given by paragraph 2(a) of Class N;

• holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling

"severely mentally impaired" has the meaning given in paragraph 2 of Schedule 1 to the Act;"

1. A person shall be disregarded for the purposes of discount on a particular day if - 
   • on the day he is severely mentally impaired;
   • as regards any period which includes the day he is stated in a certificate of a registered medical practitioner to have been or to be likely to be severely mentally impaired; and
   • as regards the day he fulfils such conditions as may be prescribed by order made by the Secretary of State.
2. For the purposes of this paragraph a person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.
3. The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph.

Apply for a Care leavers exemption Council Tax: Care Leavers Discount / Exemption