Council tax exemptions
This content applies to England only.
Housing laws vary between England and Scotland. Get advice relating to Scotland
In certain circumstances you may not have to pay council tax. Read more about this and how to arrange it with the council.
Do not stop paying your council tax until you have agreed with the council that you are exempt from paying, or you could end up with council tax arrears, and you may have to pay your council tax for the whole year in one go, without the option of being able to pay in instalments.
My home is empty
My home is empty and it is unfurnished
After your home has been empty and unfurnished for six weeks you can be excused from paying council tax for the property for up to six months. If it is still empty and unfurnished after six months, you may be able to get a discount on your council tax bill.
My home is empty because it is undergoing major repairs or alterations
The major repairs or alterations must be the reason for you not staying in the property. If this is the case, you can be exempt from paying the council tax for up to one year after the last day that you stayed in the property.
My home is empty because I have had to leave to receive care
You do not have to pay council tax if you are away from home to receive care because:
- you are elderly
- you suffer from ill-health or a mental health problem
- you have a disability
- you are or have been dependent on alcohol or drugs.
You are only excused from paying council tax after you have been away for six weeks, but you can be away indefinitely.
My home is empty because I have had to leave to care for someone else
You do not have to pay council tax if you are living away from your home to provide care for someone who:
- is elderly
- suffers from ill-health or a mental health problem
- has a disability
- is or has been dependent on alcohol or drugs.
You are only excused from paying council tax after you have been away for six weeks, but you can be away indefinitely.
My home is empty because I am in hospital
You do not have to pay council tax once you have been in hospital for six weeks. This can last indefinitely.
My home is empty because I am in prison
You can be excused from paying council tax once you have been in prison for six weeks.
I rent a trial flat from a housing association
If you rent a trial flat from a housing association because you are disabled or you are a pensioner you will not have to pay council tax.
I am a student
You will only be exempt from paying council tax if there are only full-time students living in your home.
If you are a student but live with someone who is not a student, you may be able to get a discount on the council tax bill for your home.
You should not have to pay council tax if you live in halls of residence.
I am under 18
If you are under 18 and live with other people who are under 18, no one will have to pay council tax until someone in your home turns 18. If you are the only person over 18 living in a home with under 18-year-olds, you may be able to get a discount.
I am severely mentally impaired
If you live alone and you are severely mentally impaired, or if you and everyone you live with someone who is severely mentally impaired, you may not have to pay council tax. You will need a health professional such as a doctor to sign a form to say that you, or the person you are living with are severely mentally impaired. You can get this form from your council tax department.
There is an empty 'granny flat' attached to my home
If there is a granny flat attached to your home, but there are separate council tax bills for your home and the granny flat, you will not have to pay council tax for the granny flat if it is empty.
I live in shared accommodation and receive housing support services
You may also be exempt from paying council tax if:
- you live in rented accommodation, and
- you receive housing support services, and
- you share a kitchen, bathroom or toilet with other residents in your accommodation.
What should I do if I think I'm exempt?
If you think that you might be exempt from council tax, you need to tell the council in writing. You can find their address by searching on the Directgov website.
In your letter you should include:
- the reasons why you think you should be exempt, and
- the date that you think you stopped being liable to pay council tax. (If this date is in the past, you may be able to get money back from the council.)
The council will notify you in writing if they accept that you no longer have to pay council tax. Do not stop paying your council tax until you have received notification that you are exempt.
