Discounts and exemptions
Council Tax discounts and exemptions for specific occupations.
Job related accommodation
If you live in a job-related property which is provided by your employer, you may be eligible for a 50% Council Tax discount on this property.
Please note that you must have another main place of residence at which you are liable for Council Tax. In other words where you would normally live if you were not in this employment.
Job related accommodation is a property provided to a person by reason of their employment when:
- it is necessary for the proper performance of the duties of the employment to reside at the dwelling
- the dwelling is required for better performance of duties and is customary for the employer to provide living accommodation
- there is a special threat to the security of the employee and they have special security arrangements in force
If the accommodation is provided by a company of which you are the director, the first two criteria above do not apply unless:
- you are a full-time working director
- the company is non-profit
- the company is established for charitable purposes only
Members of religious communities
Members of a religious community are eligible for a Council Tax discount.
You are considered a member of a religious community where your principal occupation consists of prayer, contemplation, education, the relief of suffering of others or any combination of these.
You must have no income or capital of your own (not including a pension from previous employment) and must be dependent on the community for your material needs.
Please note that it is the owner of the property in which the religious community is living which is responsible for the Council Tax bill.
Armed forces personnel
If you are a member of the armed forces and live at a property that is owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation you may be eligible for a Council Tax exemption.
You can also get support for armed forces
Visiting forces personnel
A property occupied by visiting forces personnel or their dependants may be exempt if you are from a country in which the Visiting Forces Act 1952 applies.
However, if a dependent of the member of the visiting force is a British citizen, the exemption does not apply.
Members of international HQ’s and defence organisations
A person is not counted for the purposes of Council Tax if they are a member (or dependant of a member) of an international headquarters or defence organisation.
If you are a diplomat or benefit from diplomatic immunity you may be eligible for a Council Tax exemption. If you are not liable for Council Tax, a discount may apply.
Please note that the Diplomat or his spouse must not have any other properties in the UK that are their main residence.