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Discounts and exemptions

Find out how to apply for discounts and exemptions to reduce your Council Tax bill.

Single person discount

If you're the only person over the age of 18 living in your home, you'll be entitled to a single person discount of 25% off your Council Tax.

Apply online

To apply online, you need to be signed in to your My Account. If you don’t have one, you can create a My Account.

Single person discount review

Apply for other discounts and exemptions

Use the form to apply for Council Tax discounts and exemptions. Guidance on the different discounts and exemptions is available below the form.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Students Toggle accordion

If a property is occupied only by qualifying students, then a Class N exemption is applicable. If any of the qualifying students have their non-British spouse or dependants living with them, an exemption is still applicable.

Halls of residence

Halls of residence for students are exempt from Council Tax if the accommodation is:

  • owned or managed by a prescribed educational establishment 
  • owned or managed by a body established for charitable purposes only 
  • subject to an agreement in which an educational establishment has nominated the majority of residents as students

The London Borough of Barking and Dagenham does not have any qualifying establishments.

Unoccupied property where the qualifying student owner has moved out to study

An unoccupied property where the qualifying student owner has moved out to study is exempt from Council Tax if it is unoccupied and meets every one of these criteria:

  1. the property is owned by a qualifying student
  2. the property was the main or sole residence of the owner, until it became unoccupied
  3. nobody lived in the property prior to it becoming unoccupied, except for qualifying students

In order to verify the applicant’s student status, the application form should be returned with a council tax exemption certificate if the applicant studies at an educational establishment in Great Britain. If the applicant studies at an establishment in another European Member State, or by correspondence course or online, different verification information is needed. Please see the attached application form for full details of the documents you may need to supply.

A qualifying student is disregarded for council tax purposes. This means the council will not count that person when calculating the bill.

For the purposes of council tax, a student is:

  • a person aged at least 20-years-old, who is studying for a full-time course of education and is enrolled in a prescribed educational establishment, whether that establishment is in Great Britain, or a Member State of the European Union. To meet the criteria for the discount, a course is considered full-time if it lasts for at least one calendar or academic year and the student is required to study for 21+ hours per week. Lesson time, tuition, personal study and work experience may count towards the total weekly study hours; or
  • a person who is under 20-years-old and is undertaking a course of education at a prescribed educational institution and studies for at least 12 hours per week, on a course that lasts for at least 3 calendar months; or
  • a foreign language student who is registered with the British Council and is currently studying at a registered educational establishment; or
  • a student nurse who is studying at a registered educational establishment or nursing college and is undertaking a course that leads to their first registration under the Nurses, Midwife and Health Visitors Act 1997

A non British spouse or dependant of a student is also disregarded for the purposes of Council Tax.

If you believe this discount is applicable to you, complete the application form. A separate application should be completed for each person claiming student status. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Severe mental impairment Toggle accordion

You must fill in our Council Tax severe mental impairment discount/exemption form (PDF, 171 KB) and have it signed by the applicant's doctor before applying.

Council Tax severe mental impairment discount/exemption form (PDF, 171 KB)

Then apply online and upload a scanned copy or photograph of the form. You must to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Patients resident in a hospital or care home Toggle accordion

If a person has left a property to live in a hospital or care home, any remaining residents may be entitled to a discount on the Council Tax.

If the person who has left the property was the sole occupier of the property, then a Class E exemption is applicable.

To qualify for a reduction, the person who has left the property must have their main residence at one of the following:

  • an NHS hospital in England, Wales or Scotland; or
  • a military hospital; or
  • a residential care home, nursing home, mental nursing home or hostel in England or Wales

If awarded, the discount or exemption will apply for as long as the circumstances remain the same. You should advise the council of any changes. We will, from time to time, check that the circumstances are such to conform with the discount or exemption.

If you think this exemption applies complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Person receiving personal care elsewhere Toggle accordion

If a property is unoccupied because the liable person has moved out to receive care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class I exemption is applicable.

If the absent liable person is receiving care at a hospital or a care home, refer to the application form for a Class E exemption.

The legislation under which this exemption is granted is The Council Tax (Exempt Dwellings) Order 1992 SI1992 no 558.

If awarded, the exemption will apply for as long as the circumstances remain the same. You should advise the council of any changes.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Person has moved to another residence to provide care for another person Toggle accordion

If a property is unoccupied because the liable person has moved to another residence to provide care for another person due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder, then a Class J exemption may be applicable.

The legislation under which this exemption is awarded is The Council Tax (Exempt Dwellings) Order 1992 SI1992 no 558 (as amended).

If awarded, the exemption will apply for as long as the circumstances remain the same. You should advise the council of any changes.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Care workers and carers Toggle accordion

A resident carer may be disregarded for council tax purposes, providing certain criteria are met. This means that we will not count the carer when calculating the bill.

For council tax purposes, a resident carer is disregarded if s/he is:

  • providing care or support for another resident in the property, on behalf of either a local authority, the Common Council for the City of London, The Council for the Isles of Scilly, the Crown or a body established for charitable purposes only; or
  • employed to provide care or support by the person to whom care is being provided. They must have been introduced by one of the bodies mentioned above and must be employed or engaged for a minimum of 24 hours a week. They must be in receipt of no more than £30 per month for the period of their employment and they must reside in the premises where they deliver care for the better performance of their work.

If the carer is not working for any of the above bodies and/or is not paid to provide care, a disregarded may still apply, if the carer provides more than 35 hours of care per week to a person who is in receipt of one of the following benefits:

  • Higher Rate Attendance Allowance under Section 65 of the Social Security Contributions and Benefits Act 1992; or
  • the highest rate of the care component of a Disability Living Allowance under Section 72(4)(a) of that Act; or
  • an increase in the rate of disablement pension under Section 104 of that Act by an amount which is the highest amount determined in accordance with paragraph (a) of Regulation 19 of the Social Security (General Benefits) Regulations 1992; or
  • an increase in a constant attendance allowance under the provisions to article 14 of the Personal Injuries (Civilians) Scheme 1983, or under Section 14(1) (b) of the Naval, Military and Air Forces etc (Disablement & Death) Service Pensions Order 1983.

This discount is not applicable if you're caring for a spouse or somebody whom you live with as husband and wife. The discount is also not applicable if you are caring for a child under the age of 18.

If awarded, the discount will apply for as long as your circumstances remain the same. You must advise the council of any changes. We reserve the right to carry out checks to ensure your circumstances still meet the criteria for the discount.

If you think this exemption applies complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Property left unoccupied by someone in prison or hospital Toggle accordion

If a person, who normally lives in the property as their main residence, is absent from the property due to being held in detention, then any remaining occupants may be entitled to a discount on the council tax.

If the detained person was the sole occupier of the property and the property is now unoccupied, then a Class D exemption is applicable.

To qualify for a reduction, the detained person must be:

  • detained in a prison, a hospital or any other place by virtue of an order of a Court in the UK or a Standing Civilian Court established under the Armed Forces Act 1976; or
  • detained under paragraph 2 of Schedule 3 to the Immigration Act 1971 (deportation); or
  • detained under Part II or Sections 46,47,48 or 136 of the Mental Health Act 1983; or
  • imprisoned, detained or in custody under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957; or
  • not in custody under open arrest and the custody forms part of a continuous period exceeding 48 hours during which they are under arrest; or
  • in custody under open arrest, if they are so treated for the purposes of the Queen’s Regulations for the Navy, Army or Air Force; or
  • treated as if detained, because they are temporarily discharged under Section 28 of the Prisons Act 1952, or is temporarily released under rules under Section 47(5) of that Act

If you think this discount applies complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Apprentices Toggle accordion

An apprentice is disregarded for Council Tax purposes. This means we will not count that person when calculating the bill.

For Council Tax purposes an apprentice is described as a person aged 18 years of age or over, who is resident at the property and is:

  • employed for the purposes of learning a trade, business, profession, employment or vocation, and;
  • for that purpose, is undertaking a programme of training leading to a qualification accredited by the National Council for Vocational Qualifications or the Scottish Vocational Education Council.

The applicant must be employed at a salary or be in receipt of an allowance (or both), of no more than £195 per week. This amount must also be substantially less than they would be likely to receive in a full time position, once the qualification in question has been attained.

If you believe this discount is applicable to you, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Disabled relief Toggle accordion

The disabled band reduction scheme

The disabled band reduction scheme ensures that disabled people don't pay more Council Tax because they live in a larger property than they would if they were not disabled. Having a disability does not automatically entitle you to a reduction.

If you or someone who lives with you is disabled and your property has been permanently adapted to help with their condition, you may get a reduction in your Council Tax.

Someone is considered a disabled person if their illness or injuries are substantial and unlikely to improve.

Adapted properties

A property is classed as being permanently adapted if:

  • there is a room, other than a bathroom or kitchen, which is used mainly to meet the needs of the disabled person
  • there is a second bathroom or kitchen which is required to meet the needs of the disabled person
  • the disabled person needs to use a wheelchair in the property and there is enough floor space to allow this

You would not necessarily be entitled to this reduction if you have made such changes as:

  • putting in a stair lift
  • putting in grip rails or ramp access
  • putting in movable equipment (such as a commode) or using another lavatory
  • using a ground floor room as a bedroom

Calculating a disabled band reduction

Disabled reduction is calculated as a band reduction.

For example, a Band D property will be charged at the rate of a Band C property for the period that the reduction is applicable. If the property is currently Band A, the bill will be lowered by 1/9th of a band D charge.

The reduction lasts until the disabled person leaves the address or the adaptations are removed. This reduction does not stop you from receiving any other discount or Council Tax Support.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Job-related accommodation discount Toggle accordion

If you live in job-related accommodation you might qualify for a Council Tax discount.

Qualifying

Job-related accommodation is defined as a property being provided to a person (and married couples, partners, joint owners and tenants) by reason of employment in any of these cases:

  • where it is necessary for the proper performance of the duties of the employment that the employee should reside in the dwelling
  • where the dwelling is provided for the better performance of duties and it is customary for employers to provide dwellings to employees
  • where there's a special threat to the employee’s security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements

If the property is provided by a company and the employee is a director of that or an associated company, then parts 1 and 2 of the above shall not apply, unless one of these is true:

  • the employment is as a full-time working director
  • the company is non-profit making and does not carry on a trade, nor do its functions consist wholly or mainly in the holding of investments or other property
  • the company is established for charitable purposes only

Apply

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Properties left vacant by a death Toggle accordion

An unoccupied property may be exempt if the person who was liable for Council Tax has died and the property has remained unoccupied since the date of death.

The property does not need to be unfurnished.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Properties with an annexe Toggle accordion

Unoccupied annexe

An exemption may apply to a dwelling that is an annexe to, or within the grounds of, the main dwelling. The annexe must be unoccupied and may not be let separately from the main property without contravening planning consent.

An example of such a dwelling would be a 'granny annexe'.

If you think you may be entitled to this exemption, complete the application form. You should continue paying your Council Tax as billed until a decision on your application has been made. If you have any questions, or need any help in completing the form, contact the Council Tax office on 020 8227 2926.

Occupied annexe

Where a home is part of a single property, comprising of 2 or more homes (for example, a granny annexe) and it is occupied by a dependent relative of the resident of the other home, then it is exempt from council tax.

A relative for this purpose may be a spouse, parent, child, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece. This also includes ‘great’ and ‘great great’ relatives, such as great-grandparents, great-great-uncles, etc.

The relationships may be by blood, marriage or civil partnership. A relationship between a man and a woman living together as husband and wife shall be treated as a relationship by marriage and the stepchild of a person shall be treated as their child.

A relative will be regarded as dependant if they are

  • aged 65 years or more; or
  • severely mentally impaired within the meaning of paragraph to of Schedule 1 to the Local Government Finance Act 1992; or
  • substantially and permanently disabled (whether by illness, congenital deformity or otherwise).

If you think you may be entitled to this exemption, complete the application form. You should continue paying your Council Tax as billed until a decision on your application has been made. If you have any questions, or need any help in completing the form, contact the Council Tax office on 020 8227 2926.

Apply online

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Armed forces personnel Toggle accordion

Property occupied by armed forces personnel

A property which is occupied by armed forces personnel may be exempt from Council Tax.

We will grant exemption for Council Tax purposes if a property meets the following criteria:

  • a dwelling of which The Secretary of State for Defence is the owner and is held for the purposes of armed forces accommodation other than for visiting forces (within the meaning of Part 1 of the Visiting Forces Act 1952

This exemption is granted under The Council Tax (Exempt Dwellings) Order 1992 SI1992 no 558 (as amended).

If you think this exemption applies to you, arrange to complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Property occupied by visiting forces personnel or their dependants (Class P)

A property which is occupied by visiting forces personnel or their dependants may be exempt from Council Tax.

A property is exempt from Council Tax if the person who would otherwise have been liable is:

  • a member of a visiting force from a country to which the Visiting Forces Act 1952 applies, or
  • a member of a civilian component of the force

Non-British dependants

The exemption also applies to a dependant of a member, providing that the dependant is:

  • not a British citizen, or
  • is not ordinarily resident in the United Kingdom

Other people in the property

A property owned or rented by a person who is a member of the visiting force is exempt even though other people may live in the property who do not have such an association.

If you think this exemption applies to you, arrange to complete the application form and return it to the Council Tax team. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Armed forces personnel and their families

Council Tax Support is available for people who are (or have been) in the armed forces or are related to (or live with) someone in the armed forces.

Council Tax discount

When a member of the armed forces is required to live in army accommodation away from their home in Barking and Dagenham, and that home is left empty, they are entitled by law to a 50% second home discount.

While second homes generally receive a 10% discount for one month, these regulations preserve the 50% discount on a second home where, due to a person’s job, they have a job-related dwelling and another home. Where the other dwelling is in Barking and Dagenham and is unoccupied, they will be entitled to a discount of 50%.

Council Tax Reduction

Armed forces personnel are entitled to Council Tax Reduction (CTR) in certain circumstances when on specified operations. You can find details on Council Tax Reduction for armed forces personnel on the Citizens Advice website. Council Tax Reduction is paid by the armed forces, not by the council.

When a member of the armed forces is away from their home on specified operations, Council Tax remains payable.

Spare room subsidy (bedroom tax)

Families with children in the armed forces are exempt from the spare room subsidy (bedroom tax).

Benefit disregard

According to government rules in calculating Housing Benefit and/or Council Tax Support, a higher earning disregard applies to earnings for armed forces personnel. This amount is £20 per week.

Benefit and pension rates 2017-18 (PDF, 255.55 KB)

For the purposes of calculating income for Housing Benefit and/or Council Tax Support, the following are disregarded in full: War Widow(er) Pension, War Disablement Pension and the Armed Forces Compensation Scheme are disregarded in full.

Care workers and carers Toggle accordion

A resident carer may be disregarded for council tax purposes, providing certain criteria are met. This means that we will not count the carer when calculating the bill.

For Council Tax purposes, a resident carer is disregarded if s/he is:

  • providing care or support for another resident in the property, on behalf of either a local authority, the Common Council for the City of London, The Council for the Isles of Scilly, the Crown or a body established for charitable purposes only; or
  • employed to provide care or support by the person to whom care is being provided. They must have been introduced by one of the bodies mentioned above and must be employed or engaged for a minimum of 24 hours a week. They must be in receipt of no more than £30 per month for the period of their employment and they must reside in the premises where they deliver care for the better performance of their work

If the carer is not working for any of the above bodies and/or is not paid to provide care, a disregarded may still apply, if the carer provides more than 35 hours of care per week to a person who is in receipt of one of the following benefits:

  • Higher Rate Attendance Allowance under Section 65 of the Social Security Contributions and Benefits Act 1992; or
  • the highest rate of the care component of a Disability Living Allowance under Section 72(4)(a) of that Act; or
  • an increase in the rate of disablement pension under Section 104 of that Act by an amount which is the highest amount determined in accordance with paragraph (a) of Regulation 19 of the Social Security (General Benefits) Regulations 1992; or
  • an increase in a constant attendance allowance under the provisions to article 14 of the Personal Injuries (Civilians) Scheme 1983, or under Section 14(1) (b) of the Naval, Military and Air Forces etc (Disablement & Death) Service Pensions Order 1983

This discount is not applicable if you're caring for a spouse or somebody whom you live with as husband and wife. The discount is also not applicable if you're caring for a child under the age of 18.

If awarded, the discount will apply for as long as your circumstances remain the same. You must advise the council of any changes. We reserve the right to carry out checks to ensure your circumstances still meet the criteria for the discount.

If you think this exemption applies complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Child Benefit Toggle accordion

A person who is 18 or 19-years-old may be disregarded for council tax. This means that the Council will not count them when calculating the bill.

This disregard applies to anybody for whom Child Benefit is payable, or would be payable but for paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992.

If awarded, the discount will apply for as long as your circumstances remain the same. You must advise the council of any changes. We reserve the right to carry out checks to ensure your circumstances still meet the criteria for the discount.

If you believe this discount is applicable to you, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Members of religious communities Toggle accordion

Occupied minister’s residence

For Council Tax purposes a person will be disregarded from Council Tax if they're a member of a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering or any combination of these.

The applicant must have no income or capital of their own (disregarding any income by way of a pension in respect of former employment) and must be dependant upon the community to provide for their material needs.

If awarded, the discount will apply for as long as your circumstances remain the same. You must advise the council of any changes. We reserve the right to carry out checks to ensure your circumstances still meet the criteria for the discount.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Unoccupied minister’s residence

Properties that are unoccupied and being held available for a minister of religion as a residence from which s/he will perform the duties of his/her office are exempt from Council Tax.

The appropriate legislation for this exemption is ‘The Council Tax (Exempt Dwellings) Order 1992 SI1992 no 558.

If awarded, the exemption will apply for as long as the circumstances remain the same. You should tell us of any changes.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Diplomats and members of certain international headquarters Toggle accordion

A person is disregarded for Council Tax if s/he is a diplomat and/or benefits from diplomatic immunity. This means that we will not count this person when calculating your bill.

If the person with diplomatic immunity is legally liable for Council Tax, and there is nobody else in the property with equal or greater interest in that property, then a Class V exemption is applicable.

For Council Tax purposes, a person is disregarded is s/he is:

  • a person upon 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 and Privileges) Order 1985); or
  • a person within a class mentioned, in relation to a specified organisation, in the International Organisations Act 1968; or
  • the head of an office established as described in the Hong Kong Economic Trade Act 1996

No disregard or exemption is due if the person is a:

  • British subject
  • British citizen
  • British Dependant Territories citizen
  • British National (Overseas);
  • British Overseas citizen;
  • British protected person; or
  • permanent resident in the UK

If awarded, the discount will apply for as long as your circumstances remain the same. You must advise the council of any changes. We reserve the right to carry out checks to ensure your circumstances still meet the criteria for the discount.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Residents are all under 18 years of age Toggle accordion

If you are the only person living at your address and you are under 18 years of age, you may not have to pay Council Tax.

This exemption will also be granted if everyone living in the property is under 18 years of age. This is because anyone under the age of 18 is not liable to pay Council Tax.

If you are living on your own, the exemption will apply until you turn 18. If everyone in the property is under 18 years of age, the exemption will apply until one of the occupants turns 18.

If you think this exemption applies to you, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Property left unoccupied by a charity Toggle accordion

If you're a registered charity and the property you own is unoccupied, you may not have to pay Council Tax.

The Council Tax (Exempt Dwellings) Order 1992 (SI 1992 No. 558), article 3, as amended by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (SI 1994 No. 539), article 4a, sets out four requirements which must be met in order for a property to be eligible for a Class B exemption:

  1. The dwelling must be owned by the body in question
  2. The body must be established for charitable purposes only
  3. The dwelling must have been unoccupied for a period of less than six months
  4. The last occupation must have been in furtherance of the objects of the charity

You will not qualify for the exemption if the property has been newly acquired by the charity as the fourth requirement above will not be satisfied.

The exemption applies whether or not the dwelling is furnished and be for a maximum period of six months providing it remains unoccupied. For the purposes of this exemption a charity is described as ‘a body established for charitable purposes only’.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Property where occupation is forbidden by law Toggle accordion

If a property is unoccupied, and can't be occupied because the law prevents it, a Class G exemption may be applicable.

We will grant exemption for Council Tax purposes providing the following circumstances exist:

The property is an unoccupied dwelling:

  • where the occupation of which is prohibited by law, or
  • that is kept unoccupied by reason of action taken by any powers under an Act of Parliament with a view to prohibiting its occupation or acquiring it, or
  • that forms part of a single property which includes another dwelling and may not be separately let from that other dwelling without a breach of planning control within the meaning of section 17A of the Town and Country Planning Act 1990

If awarded, the exemption will apply for as long as the circumstances remain the same. You should tell us of any changes. We will, from time to time, check that the circumstances are such to conform with the exemption.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Repossessed property Toggle accordion

If the property you own has been repossessed and you no longer live there, you do not have to pay Council Tax.

From the day the possession order has been granted, the mortgagee in possession becomes liable.

If you think this exemption applies please fill in the application form.

Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Trustee in bankruptcy Toggle accordion

We will grant exemption for Council Tax purposes providing both of these circumstances apply to a property:

  1. The property is unoccupied
  2. The person who would be liable for Council Tax is acting as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986

An exemption can be granted whether the property is furnished or not.

This exemption is granted under The Council Tax (Exempt Dwellings) Order 1992 SI1992 no 558.

If you think this exemption applies, complete the application form. Council Tax should continue to be paid as billed until a decision on this application has been made.

You need to be signed in to your My Account to use this form. If you don’t have one, you can create a My Account.

Apply for Council Tax discounts and exemptions

Unoccupied pitch or mooring Toggle accordion

If you own a mooring for a boat or a pitch for a caravan and it is currently vacant, you may be entitled to a reduction in your Council Tax.

From the day the mooring or pitch becomes vacant, a full exemption can be granted. This reduction lasts until the mooring or pitch becomes occupied, after which the full charge will be due.

If you think you may be entitled to this exemption, complete the application form. You should continue paying your Council Tax as billed until a decision on your application has been made.

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Apply for Council Tax discounts and exemptions

Council Tax Support Toggle accordion

Council Tax Support is a means-tested support provided by the council to help residents pay their Council Tax. Find out more and check your eligibility.

Discretionary Council Tax relief Toggle accordion

Discretionary Council Tax relief is a payment we may make to help with Council Tax payments in exceptional circumstances.

Help with Council Tax

You may be eligible for this reduction if you're experiencing financial hardship due to an unforeseen extreme event. This relief is intended to be a short-term solution to help through your crisis and get you back on track.

In such circumstances, we may exercise our power to grant the reduction in the amount of Council Tax paid for a period no greater than 2 months.

Apply

To apply, complete the form and return it with the required evidence.

Discretionary Council Tax relief application form (PDF, 196 KB)

Guidance notes (PDF, 74 KB)

Discretionary Council Tax relief award policy (PDF, 411 KB)

Cabinet report (PDF, 68 KB)

Unoccupied, unfurnished or uninhabitable properties Toggle accordion

We no longer grant discounts for unoccupied and unfurnished properties under these descriptions:

  1. Empty and unfurnished properties
  2. Second homes
  3. Uninhabitable properties

Property empty for more than 2 years

Once a property has been empty for more than 2 years, we may choose to apply a ‘long-term empty premium’ on the property.

We've set a premium of 50%. This means that the Council Tax rate payable on properties empty for over 2 years is 150%.

Properties being refurbished

If you have a property in a poor state of repair, or which is undergoing substantial refurbishment work, no discount will apply unless the Valuation Office Agency (VOA) deletes the property from the Council Tax list.

The VOA will only do this if the property is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered.

If you would like to get a derelict property removed from the Council Tax valuation list, apply to the Valuation Office Agency.