Occupied or Periodically Occupied properties

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