Council tax Exemptions - Property Occupied

Property occupied, but certain conditions apply

Council tax exemptions for occupied properties


Student Halls of Residence

(link to pdf form)


A hall of residence mainly occupied by students and owned or managed by an educational establishment


Occupation only by student(s)

(link to pdf form)


A dwelling which is occupied ONLY by one or more school or college leavers aged under 20, or students either as full-time or term-time accommodation.

The exemption continues for periods of vacation during which the student is still entitled to occupy as long as the property has been and will once more be used as term-time accommodation.

Student certificates must be supplied


UK armed forces accommodation

(link to pdf form)


A dwelling owned by the Ministry of Defence for armed forces accommodation e.g. barracks, messes, married quarters. Does not apply to accommodation for visiting forces


Visiting forces accommodation

(link to pdf form)


A dwelling where at least one person who would be liable has an association with a body, contingent or detachment of a visiting force


Occupation only by persons under 18 years

(link to pdf form)


A dwelling occupied only by a person or persons aged 18 years or under. Dates of birth must be supplied


Occupation only by severely mentally impaired persons

(link to pdf form)


A dwelling occupied only by a person or people with severe mental impairment.

A doctor’s certificate must be obtained.

You must also be in receipt of one of the following qualifying benefits: 

  • incapacity benefit
  • attendance allowance
  • severe disablement allowance
  • the care component of a disability living allowance
  • an increase in the rate of disablement pension
  • disability working allowance
  • unemployability supplement
  • constant attendance allowance
  • unemployability allowance
  • income support which includes a disability premium
  • incapacity benefit
  • the daily living component of personal independence payment
  • universal credit, which comprises of an amount paid to a person due to that person’s limited capability for work or limited capability for work and work related activity


Main residence of person with diplomatic privilege/immunity

(link to pdf form)


A dwelling which is the main residence of a person with diplomatic privilege or immunity


Occupation of an annexe by a dependant relative

(link to pdf form)


An annex to an occupied dwelling where the annex is occupied by a dependant relative


A dwelling occupied by a Care Leaver aged 24 or under 

(link to pdf form)