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Other Council Tax discounts and exemptions

When applying for any of these discounts or exemptions, you’ll need to know your Council Tax account number. You can find it at the top of your paper bill or in MyAccount.

Members of religious communities

If you are a member of a religious community you may be disregarded for Council Tax.

To qualify, the person applying:

  • can’t have any income or capital (apart from a pension)
  • must be reliant on the community for their needs

Complete the religious communities questionnaire, then email it to us or post it to us at:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Annexe properties

Occupied annexe properties can receive a 50% discount.

The annexe must be:

  • part of a single property that includes at least one other building, such as within the grounds of the main house
  • included in the title deeds of the main house and not registered separately

The person using it can be:

  • the resident of the main house using it as part of their main home, or
  • lived in by a relative of the person who lives in the main house

This additional discount is given on top of any other Council Tax discounts that you already get.

To apply for this discount, email us or write to us at:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Unoccupied annexes (exempt class T)

An unoccupied annexe may be exempt from Council Tax if it forms part of a premises which include another property and where the unoccupied annexe cannot be let separately from the other property without a breach of planning control.

You will need to provide evidence of this.

Apply online for an unoccupied annexe exemption

Granny annexes (exempt class W)

Granny annexes are usually specially adapted, separate living areas accessed through your main building.

You may not have to pay any Council Tax for the granny annexe if:

  • it’s occupied by a relative who is over 65, severely mentally impaired, or permanently and substantially disabled
  • it’s empty and can’t be rented out because of planning conditions

Apply online for Granny annexe exemption 

Hostels

If you live only or mostly in hostels or night shelters, you’re not liable to pay Council Tax.

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Children over 18 receiving child benefit

You can be disregarded from paying Council Tax if you’re over 18 and receiving child benefit, as long as you’re studying in further education.

You’ll need to provide:

  • proof you’re receiving child benefit
  • the date it’s expected to end

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Diplomats and armed forces

British forces barracks and married quarters (exempt class )

Living accommodation for UK armed forces is exempt from paying Council Tax whether it is occupied or not.

This includes:

  • barracks
  • other accommodation on military bases
  • married quarters

Apply for a British forces barracks and married quarters exemption

Accommodation for visiting forces (exempt class P)

You may be exempt from paying Council Tax if you’re associated with a visiting armed force.

You must be from a country where the Visiting Forces Act 1952 applies, and:

  • a member of that force or a civilian part of that force, or
  • a dependant of a member, as long as you’re not a British citizen or don’t usually live here

You’ll need to provide a letter from the force to confirm that you meet the criteria.

Property owned or rented by a person that fits the criteria is exempt even if other people live there.

The exemption doesn’t apply if the person associated with the visiting force isn’t liable to pay the Council Tax.

Apply for a visiting forces exemption

Diplomats and members of International Headquarters Organisations (exempt class V)

If you are classed as a diplomat under certain acts, you may be exempt from Council Tax.

You’ll need to tell us:

  • which embassy you’ve been posted to and include evidence
  • your Council Tax account number and your full address

You must not be a British citizen, British subject, or a permanent resident of the United Kingdom.

Apply for a diplomats exemption

Domestic accommodation provided as part of employment

If you live in domestic accommodation as part of your employment, you may be eligible for a 50% discount on your Council Tax.

To qualify you must be:

  • registered for Council Tax at your main address and at your second home
  • employed with a contract that shows you need to live in that property for your work

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Apprentice and youth trainees

If you or someone who lives with you is an apprentice or a youth trainee, you may be entitled to a 25% discount on your Council Tax.

If you or someone who lives with you is an apprentice or a youth trainee, you may be entitled to a 25% discount on your Council Tax. Please note, the 25% discount will only be applicable if the total number of adults (aged 18 years old and over) living at the property is two. If there are three or more adults living at the property, the 25% discount will not be applicable

Apprentices

An apprentice is someone who is:

  • employed to learn a trade, business or profession
  • on a programme of training leading to an accredited qualification
  • receiving a salary or allowance (or both) of no more than £195 a week before tax and insurance

You’ll need to provide:

  • copies of your apprenticeship agreement, or
  • two recent payslips and confirmation of your start and finish date from your employer

Youth trainees

A youth trainee is someone who:

  • is under 25 years old
  • has an individual training plan from the Skills Funding Agency or Young People's Learning Agency

To apply for a discount, we'll ask to see evidence of your training plan.

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Carers and volunteer carers

If you are a carer or mainly live in a care home, you may be eligible for a Council Tax discount.

Paid carers

You may be able to get a discount on your Council Tax if you:

  • provide care on behalf of an organisation, or you're employed by the person they provide care for
  • care for at least 24 hours per week
  • receive less than £44.00 a week in payment
  • live in premises provided by the organisation or the employer so that you can care more easily

You'll need to provide:

  • proof of the hours of care you provide
  • proof of earnings

Volunteer carers

You may be able to get a discount if:

  • you provide care for at least 35 hours a week
  • you're not the spouse or partner of the person you're caring for, or the parent of the person if they're under 18

The person receiving care will also need to be receiving one of these benefits:

  • Attendance allowance at any rate
  • the highest or middle rate of the care component of a Disability Living Allowance
  • the standard or enhanced rate of the Daily Living Component of Personal Independence Payment (PIP)
  • the highest determinable rate of a Disablement pension
  • an increase in a constant attendance allowance under a Military Service Pension Order

To apply:

  1. print off the carer disregard questionnaire
  2. fill it in
  3. email it to us or send it in the post to:

    Council Tax Team
    Civic Offices
    St Nicholas Way
    Sutton
    SM1 1EA

Care homes

Someone may be disregarded for Council Tax if:

  • their main or permanent place of residence is a residential care home or nursing home, and
  • they’re receiving care or treatment at the home

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

 

Foreign language assistants

Foreign language assistants are classed as students. They are disregarded from paying Council Tax whilst they’re working in a school or other educational establishment in the UK.

You’ll need to provide your student certificate when applying.

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Occupied wholly by people under 18 years of age (exempt class S)

A property is exempt from paying Council Tax if it’s only occupied by one person or people who are all under 18.

You’ll need to provide proof of age for everyone in the house. This could be their birth certificates or passports.

Apply online for a young people exemption

In prison or detained by law

You may be able to get an exemption if someone who normally lives in your household is:

  • on remand or in prison (except if they’re in prison for not paying a fine or their Council Tax)
  • being held in a hospital or other place on mental health grounds as a result of a court order
  • being held under immigration law

You’ll need to provide:

  • the address of the place the person is being held
  • the date they were first held there their prison number (if they have one)

To apply for this discount, email us or write to:

Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Council Tax Homes for Ukraine Discount

Ukrainian nationals and immediate family members who came to the UK through the Homes for Ukraine Scheme, who have moved out of sponsored accommodation into privately rented property or a home of their own, will become liable for paying Council Tax.

If you, and everyone else in your household, received a visa through the Homes for Ukraine scheme, you will need to pay 50% of the overall Council Tax bill.

Where Council Tax has already been paid and this reduction creates a credit on the account, you may be eligible for a refund.

To apply for the Council Tax Homes for Ukraine Discount email counciltax@sutton.gov.uk, (putting Application for Council Tax Homes for Ukraine Discount in the subject bar) and provide the following Information and evidence:

  • Council Tax account number
  • The full names of all the adult occupants living at your property (all occupiers must be on Homes for Ukraine scheme)
  • Evidence of permission to enter or stay in the UK under the Homes for Ukraine Scheme such as the visa or residence permit for each occupier
  • Address of property, tenancy details and the date the property was occupied


Your existing Council Tax bill remains payable whilst your application is considered. A revised bill will be issued if the discount is granted.