Council tax exemptions and premiums

£150 energy bill rebate for council tax bands A to D

The government is providing a £150 one-off energy bills rebate for households in bands A to D, registered for council tax at 1 April 2022, except where the property is empty or a second home. For information on when and how you will receive the rebate, go to £150 energy bill rebate. To download the government's leaflet, go to your council tax bill explained.

Exemption for occupied properties

An occupied property may be exempt from council tax in special circumstances.

Occupied properties are exempt if either:

  • they are student residences at universities or colleges
  • they are homes occupied by students or school and college leavers
  • they are homes of non-British spouses and dependents of a student
  • they are Ministry of Defence (MOD) properties for the armed forces
  • all the occupiers are under 18 years-old
  • all the occupiers are severely mentally impaired (SMI) or SMI and students
  • you have diplomatic privilege or immunity

In these cases:

  • a student is someone attending a qualifying course at a prescribed educational establishment
  • a school or college leaver is an 18 to 19 year-old who left school or college between 1 May and 31 October
  • the Ministry of Defence contributes an amount equal to the council tax for its personnel

Annexes occupied by a dependent relative

A property is exempt if it is an annex, and home to a dependent relative of an occupier of the main attached property.

A dependent relative is someone who is either:

  • over 65
  • severely mentally impaired (SMI)
  • permanently and substantially physically disabled

Request an exemption

If you believe your property may be exempt from council tax for one of the reasons listed above, contact us using our council tax request a service form.