Council tax exemptions and premiums

Coronavirus (COVID-19) – support for businesses and the self-employed

The government is providing a package of measures to support businesses through the period of disruption caused by COVID-19. For details, go to GOV.UK Business Support: Coronavirus and GOV.UK: COVID-19 – support for businesses.

Go to our business rates pages for information on assistance with business rates and government cash grants for businesses. We are also providing financial assistance for the self-employed in the form of deferred council tax payments.

Exemption for occupied properties

Occupied properties are exempt from council tax if:

  • 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 dependants 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