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More on Discounts and Exemptions

Please refer to additional information regarding your, of another member of your household, situation.

Apprentices

Apprentices may be disregarded for Council Tax purposes.

In Council Tax legislation, an apprentice is someone who is:

  • employed to learn a trade, business, profession etc and
  • undertaking a training programme leading to a qualification accredited by the National Council for Vocational Qualifications (NCVQ) and
  • receiving a salary or allowance less than would be paid if the individual were qualified and which is not more than £195.00 per week (excluding overtime and bonuses and before tax and similar deductions).

In order to make an application, please provide confirmation that the above conditions are satisfied. If a contract of employment is available which includes these details please forward a copy to the Council. Alternatively, details of the course the person is attending, two recent pay slips and confirmation from the employer would suffice. In addition, please advise when the individual commenced the apprenticeship and when it is expected to be completed. Please note that until these details are received no discount will be awarded.

Carers, Volunteer Carers & Care Homes

People who are carers, even if on a volunteer basis, or who mainly live in a Care Home, may be eligible for a Council Tax discount.

Carers

The disregard applies to those people who provide care for another member of their household.

Please note that discounts may not be granted to parents providing care for their children (if under 18 years of age) or in cases where care is provided by one spouse for another.

Care must be provided for at least 35 hours a week.

The person receiving care must be in receipt of one of the four following benefits:

  • Attendance allowance at any rate.
  • The highest or middle rate of the care component of a disability living allowance or the standard or enhanced rate of the daily living component of personal independence payment under section 78(3) of the Welfare Reform Act 2012.
  • The highest determinable rate of a disablement pension
  • An increase in a constant attendance allowance under a Military Service Pension Order

Applications for an individual to be disregarded for Council Tax because they provide care for another member of their household should be made in writing, using the pdf icon Council Tax - Carer Disregard Questionnaire [150kb].

Volunteer Carers

A person who provides care or support to another individual may be disregarded for Council Tax, provided they:

  • Are providing care on behalf of a relevant body (the Crown, local authority, registered charity) or
  • Were employed by the person they provide care for and were introduced by a relevant body and
  • Provide care for at least 24 hours per week and
  • They receive less than £36.00 a week in payment and
  • They live in premises provided by or on behalf of the relevant body or the employer for the better performance of their duties.

Application to be disregarded as a volunteer carer should be made to the Council in writing. Please include a letter from the relevant body confirming hours of care per week and proof of the earnings.

Care homes

People whose main and permanent place of residence is a residential care home or nursing home and are receiving care or treatment at the home, may be disregarded for Council Tax.

The care provided can be for the elderly, physically disabled or mentally disabled.

Note: the staff at such homes may not be disregarded.

Hostels

People whose sole or main residence is a hostel or night shelter may be disregarded for Council Tax purposes.

Members of Religious Communities

Members of religious communities, whose principal concern is prayer, contemplation, education or the relief of suffering, may be disregarded for Council Tax purposes.

To qualify to be disregarded, the individual cannot have any income or capital, unless it comes from a pension received in respect of a former occupation. The applicant must also be reliant upon the community for his or her needs.

Application for an individual to be disregarded for Council Tax because they are a member of a religious community should be made in writing using this pdf icon Religious Communities Questionnaire [71kb].

Persons for whom Child Benefit is Payable

Child Benefit may be paid to persons over the age of 18 who are still studying in further education.

Such persons may be disregarded for Council Tax.

Persons wishing to apply must provide proof of receipt of Child Benefit and the date it is anticipated to end.

Persons in Detention

A person detained in prison or any other place, by order of a British court, may be disregarded for Council Tax (unless the person has been detained for non-payment of Council Tax of fines).

Should a person currently in detention normally reside at your address, please write to the Council, with the address of the prison and the date that the individual's imprisonment commenced.

Visiting Diplomats & Armed Forces

Foreign Diplomats & members of a visiting force and their dependents may be disregarded for Council Tax purposes.

Diplomats:

Persons who are classed as diplomats under the Diplomatic Privileges Act 1966, Commonwealth Secretariat Act 1966, Consular Relations Act 1968 or the Commonwealth Countries and Republic of Ireland (Immunities Privileges) Order 1985, may be disregarded for Council Tax.

Application to be disregarded for Council Tax purposes should be made to the Council in writing, advising to which embassy the individual has been posted.

Visiting Forces:

A 'visiting force' is one from a country to which the Visiting Forces Act 1952 applies. Please provide a letter from the force concerned, to confirm that the criteria is met.