Groups of people who can be disregarded for Council Tax
Certain groups of people can be disregarded for Council Tax purposes. These are:
Persons in detention
This includes persons detained by an order of a court, whether in prison, hospital, or any other place. It does not include people in police custody until they are remanded in custody by a court.
Severely mentally impaired persons
The liable person needs to be certified as severely mentally impaired by a registered medical practitioner and be entitled to a state benefit from a qualifying list.
Those with a severe impairment of intelligence and social functioning, which appears to be permanent, can be completely disregarded for Council Tax purposes. Application form
Persons for whom child benefit is payable
Students are disregarded from the day their course starts; this continues until the course is completed, abandoned or the student is no longer permitted to take it. The term “student” for Council Tax purposes is defined in law. Evidence in the form of a student certificate is required from the relevant educational establishment.
Application form to claim student discount from Council Tax
Traditional student nurses
Persons not on a full-time at university or college, but who are following a course leading to an appropriate registration under the Nurses, Midwives and Health Visitors Act 1979, are disregarded for Council Tax purposes. For those in full time education, the student disregard applies.
Youth training trainees
A person aged under 25 and undergoing training , funded by the Secretary of State, pursuant to arrangements made under the Employment and training Act 1973.
A person is an apprentice regardless of age, provided they are employed for the purposes of learning a trade or profession and is undertaking a training programme, leading to an accredited qualification. However, the disregard only applies if the person receives a salary/allowance of no more than £195 per week.
A person who has their sole or main residence in a NHS hospital and that building is entered in the Valuation List as a dwelling.
Patients in homes
A person who is resident in a care home, hostel or independent hospital and is receiving treatment is disregarded. The disregard does not apply if the person is not receiving treatment, including resident staff.
To be disregarded for Council Tax, a carer must provide care for a minimum of 24 hours per week on behalf of a relevant body, such as the local authority. A person may also qualify where they provide care for someone who is entitled to certain benefits, resident in the same property but not a spouse / civil partner (or living together as such) or a parent of a child under 18 years of age.
Residents of hostels
This applies for residents of such establishments set up to help the homeless, providing the accommodation does not consist of self-contained units and is used essentially for persons with no fixed abode.
International headquarters and defence organisations
Applies to members (and their dependants) of international headquarters or defence organisation. The organisations concerned are designated under the International Headquarters and Defence Organisations Act 1964.
This covers members of communities where the principal occupation is prayer, contemplation, education, the relief of suffering or any combination of these. Each person will be disregarded only if they have no income, with the exception of any occupational pension from former employment, and are dependent on the community for their material needs.
School and college leavers
This covers young people aged 18 or 19 leaving school or college between 1 May and 31 October each year. The disregard in these circumstances applies to 1 November of that year.
To be disregarded, the person needs to be a member of a visiting force or a civilian component of it, or a dependant of a member, providing the dependant is not a British citizen or is not ordinarily resident in the UK.
Spouse/civil partner or dependant of a foreign student
A non-British person who is the spouse, civil partner or dependant of a student and is prevented by immigration regulations from taking paid employment or claiming benefits whilst in the UK.
Any person on whom privileges and immunities are conferred by the Diplomatic Privileges Act or other such Act, are disregarded for Council Tax purposes.
If - after counting the number of adults living in your dwelling, and then deducting from that number anyone included on the above list - the number is less than two, then you should be entitled to a discount. Please contact us to make a claim or for further details.