Council tax exemptions and premiums

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