These rules apply to England
The exemptions and disregards on this page are for England. Scotland and Wales have similar frameworks but different rules. If you are in Scotland, check mygov.scot. In Wales, check GOV.WALES.
The distinction that matters: exemption, disregard, and discount
These three terms describe different things, and mixing them up leads to confusion about what you're entitled to.
Full exemption means the property owes no council tax at all. The property is exempt. This is based on the property's situation — who lives there, whether it's occupied, and why.
Disregard means a person is not counted when working out how many adults live in the property. Disregards do not automatically make a property exempt. If all adults in a property are disregarded, the property gets a 50% discount. If all but one adult are disregarded, the remaining adult is treated as living alone and gets the 25% single person discount.
Discount means a percentage is taken off the bill. The 25% single person discount is a discount. Council tax reduction is a means-tested discount. These are calculated separately.
The reason this matters: two households with the same number of people can end up paying very different amounts depending on which category applies to each person, and many households are not claiming everything they are entitled to.
Full exemptions — no council tax is owed
These situations result in no council tax being due on the property:
Student households — if every person in the property is a full-time student, the property is fully exempt. One non-student breaks the exemption. In that case, the non-student pays council tax but the students are disregarded, which may give the non-student a single person discount.
Purpose-built student halls of residence — halls provided by an educational institution are fully exempt.
Property left empty after the owner has moved into a care home or hospital — the property is exempt for as long as the former occupant remains in care. Verify the current conditions at GOV.UK.
Property left empty after the owner has died — the property is exempt while the estate is being administered, generally until probate is granted and for a period after. Verify the current rules and duration at GOV.UK.
Repossessed properties — properties in the possession of a mortgage lender following repossession are exempt.
Properties requiring major structural repair — properties that are uninhabitable because of structural damage may qualify for a temporary exemption. Verify the current criteria at GOV.UK as conditions apply.
Disregards — the person is not counted
A disregard means the person is excluded from the adult headcount when calculating the bill. It does not automatically exempt the property, but it can reduce the bill significantly.
Full-time students — even in private accommodation. A student living in a shared house with non-students is disregarded, which may bring the non-student's liability down to the single person discount rate.
Apprentices and youth trainees — people on certain approved training schemes are disregarded. Verify the current qualifying schemes at GOV.UK.
People with severe mental impairment — anyone diagnosed with a condition that permanently impairs social functioning, including dementia, stroke, and severe brain injury, is disregarded. This is the most consistently underclaimed disregard in England. See the callout below.
Under-18s — people under 18 are not counted as adults for council tax purposes.
Carers — a live-in carer who provides at least 35 hours of care per week for someone who is not their partner, parent, or child under 18 may be disregarded. The person being cared for must also receive a qualifying benefit. Verify the current qualifying conditions at GOV.UK.
Foreign language assistants — assistants on a recognised language assistant programme are disregarded.
Members of religious communities — members of certain monastic communities with no income of their own are disregarded.
Student nurses — nurses in training under certain NHS bursary arrangements are disregarded. Verify the current qualifying criteria.
The severe mental impairment disregard is one of the most underclaimed in England
If someone in your household has dementia, has had a severe stroke, or lives with a severe brain injury, they may be disregarded for council tax purposes.
If they are the only adult in the property, the property may be fully exempt from council tax. If there is one other adult, that adult gets the 25% single person discount.
The qualifying condition must be certified by a doctor and confirmed by the local council. You apply by providing a letter from your GP or specialist confirming the diagnosis, alongside proof that the person receives a qualifying benefit such as Incapacity Benefit, ESA, or Attendance Allowance.
Most families never find out about this disregard. Many households have been paying full council tax for years when they were entitled to a reduction or full exemption. If someone in your household has dementia or an acquired brain injury, apply now — and ask your council whether the reduction can be backdated to the date of diagnosis.
The 25% single person discount
The single person discount is not a disregard and not a full exemption. It is a standard 25% reduction for properties where only one adult is counted.
If you live alone, you are entitled to the 25% single person discount. Apply through your local council — it is not automatically applied.
You also receive the 25% discount if all other adults in the property are disregarded. For example, if you share a house with one full-time student, you are treated as the only counted adult and receive the 25% discount.
Tell your council immediately if circumstances change. If a second counted adult moves in and you do not tell the council, the overpayment becomes a debt.
Empty properties — this is not what most people expect
Most councils no longer give a discount for empty properties. That changed years ago. The assumption that an empty property means a cheaper council tax bill is out of date for the majority of councils.
Many councils now charge a premium on properties that have been empty for more than two years. The premium varies. Some councils charge 50% on top of the standard rate. Others charge up to 300% for properties empty over five years. Verify your council's current rules before assuming an empty property costs less than an occupied one.
Properties that are genuinely uninhabitable because of structural damage may qualify for an exemption. Furnishing or regular use of an empty property can affect whether exemptions apply.
How to apply for an exemption or disregard
Apply through your local council. There is no national portal. Use the GOV.UK council finder to find your council's website and their process.
What you will need depends on the exemption or disregard you are applying for:
- Student: a letter from your university or college confirming full-time enrolment
- Severe mental impairment: a letter from a GP or specialist confirming the diagnosis, plus evidence of a qualifying benefit
- Carer: evidence of the care arrangement and the qualifying benefit received by the person you care for
- Property left empty after death: evidence of the occupant's death and the estate's administration status
Some councils require annual renewal for disregards. Ask when you apply whether your exemption needs to be renewed and when.
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Common questions about council tax exemptions
I'm a student in private accommodation — am I exempt?▾
You are disregarded, which means you are not counted as an adult for council tax. If all adults in the property are full-time students, the property is fully exempt. If you live with non-students, those non-students pay council tax — but you are disregarded, which can reduce their bill to the single person discount rate if you are the only non-counted adult. You need a student status letter from your institution.
Can I get a discount if I live alone?▾
Yes. If you are the only adult counted for council tax at your property, you are entitled to a 25% single person discount. Apply through your local council — it is not applied automatically. You may also be entitled to council tax reduction if you are on a low income.
What is the severe mental impairment disregard?▾
If someone in your household has a condition that permanently impairs their social functioning — dementia, severe stroke, serious brain injury — they can be formally disregarded for council tax. They are treated as not present when calculating the bill. If they are the only adult, the property may be fully exempt. Apply to your local council with a letter from a GP or specialist confirming the diagnosis and evidence of a qualifying benefit.
Does my property get a discount if it's empty?▾
Not automatically, and often not at all. Most councils no longer give discounts for empty properties. Some now charge a premium of 50–300% on properties empty for two years or more. The exception is properties that are genuinely uninhabitable due to structural damage, which may qualify for a temporary exemption. Check your council's current policy before assuming an empty property costs less.
My housemate is a student and I'm not — what do I pay?▾
Your student housemate is disregarded, meaning they are not counted as an adult. If you are the only non-student in the property, you are treated as living alone and are entitled to the 25% single person discount. You pay, but at the reduced rate. Make sure the council knows about the student status — you will need a student exemption letter from their university.
How do I prove I'm a carer for a council tax disregard?▾
You need to show that you are providing at least 35 hours of care per week to a person who receives a qualifying benefit, that you are not their partner, and that you are not caring for a child under 18. Your council will ask for evidence of the care arrangement and a copy of the care recipient's qualifying benefit award notice. Verify the exact requirements with your council as they administer this locally.
If everyone in my house is disregarded, do I pay nothing?▾
If all adults in the property are disregarded — for example, everyone is a full-time student — the property gets a 50% discount. It is not the same as a full exemption unless the property also qualifies as an all-student household, in which case it is fully exempt. The 50% disregard discount applies when all adults are individually disregarded but the property does not itself meet the full exemption criteria.
Can I get both a disregard and council tax reduction?▾
Yes. A disregard reduces the headcount and may reduce your bill. Council tax reduction is a separate means-tested discount applied on top. They are applied independently. If you are disregarded and also on a low income, you can apply for both.
Related guides
- →Council taxHow council tax works, who pays, and what to do if you can't pay.
- →Council tax bandsThe A–H band system — how to find your band and how to challenge it.
- →Council tax reductionMeans-tested discount based on income — how to apply and who qualifies.
- →Universal CreditReceiving UC does not automatically trigger council tax reduction — apply separately.