Who Is Exempt From Council Tax? People and Properties Explained

Not everyone pays full Council Tax, and some people and properties don't pay it at all. There are two different ideas to keep straight. A person can be "disregarded" — ignored when the council counts adults in a home — which can trigger a discount or, if everyone is disregarded, a full exemption. And a property can be exempt outright, meaning no Council Tax is due at all for a period. This guide covers both: who is disregarded, who is fully exempt, and which homes carry an exemption.

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Key Takeaways

• Being "disregarded" means the council ignores you when counting adults. If everyone in the home is disregarded, the property can be fully exempt from Council Tax.
• Full-time students, under-18s, apprentices on low pay, and people who are severely mentally impaired (with the right certification and a qualifying benefit) are among those disregarded.
• Some properties are exempt in their own right — for example, a home left empty because the occupant has died, moved into care, or is in prison, or a property occupied only by full-time students.
• Exemptions are not automatic and many are time-limited. You must apply to your council, and tell them when circumstances change.

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Disregarded people

A disregarded person is still living in the home, but the council doesn't count them when working out how many adults are there. If disregarding people leaves just one countable adult, you get the 25% single person discount. If it leaves none, the home may be exempt or get a 50% discount.

People who are commonly disregarded include:

• Full-time students and student nurses — see do students pay Council Tax
• People aged under 18
• Apprentices and youth trainees on low pay
• People who are severely mentally impaired
• Live-in carers looking after someone who is not their partner or child under 18
• People in prison (except for non-payment of fines or Council Tax)
• 18 and 19-year-olds still eligible for child benefit or who have just left school
• Members of religious communities and some visiting armed forces

Severe mental impairment

Someone who is medically certified as severely mentally impaired — for example, following a diagnosis of dementia or a stroke — is disregarded, provided they also receive a qualifying benefit (such as certain disability or incapacity benefits). If they live alone, this can mean a full exemption; if they live with one other adult, it can mean the 25% discount. This is one of the most commonly missed reductions, so it's always worth checking.

Exempt properties

Separately from people, certain properties are exempt, meaning no Council Tax is charged while the exemption applies. Common examples include:

• A home left empty because the person who lived there has died — exempt until probate is granted, and often for up to six months after.
• A property left empty because the occupant has moved into a care home or hospital long-term.
• A home left empty because the occupant is in prison or has moved to receive personal care.
• A property occupied only by full-time students.
• A property occupied only by people who are severely mentally impaired.
• Annexes occupied by a dependent relative, and some armed-forces accommodation.

Note that most "empty property" exemptions are time-limited and can be replaced by a premium once the exemption runs out. For the full picture, read Council Tax on an empty property.

How to claim an exemption or disregard

None of these apply automatically. To get one:

1. Contact your local council. Use the "find your council" tool on gov.uk.
2. Complete the relevant form. Councils have separate forms for student exemptions, severe mental impairment, empty-property exemptions and so on.
3. Provide evidence. This might be a student certificate from the university, a doctor's certificate confirming severe mental impairment, or proof of the date a property became empty.
4. Check backdating. If you've qualified for a while without claiming, ask whether the council can backdate — many can, sometimes several years.

If your household is on a low income rather than exempt, look at Council Tax Reduction instead, which reduces the bill based on what you can afford.

What happens when circumstances change

Exemptions and disregards depend on your situation staying the same. If a student finishes their course, a carer moves out, or an empty property becomes occupied, the exemption or discount usually ends and you must tell the council. Failing to report a change you know ends your entitlement can lead to a backdated bill and a penalty.

Frequently asked questions

Does being disregarded mean I pay no Council Tax?

Not on its own. Being disregarded means you're not counted as an adult occupant. Whether that leads to a discount or a full exemption depends on who else lives there. If everyone is disregarded, the property may be exempt.

Is someone with dementia exempt from Council Tax?

They can be disregarded on the grounds of severe mental impairment if a doctor certifies it and they receive a qualifying benefit. If they live alone, that can mean a full exemption; if they live with one other adult, it can mean a 25% discount.

Are empty properties exempt from Council Tax?

Some are, but usually only for a limited period — for example after a death or when the owner has moved into care. Once the exemption ends, many councils charge an empty-home premium instead.

Do I need to apply for a Council Tax exemption?

Yes. Exemptions and disregards are not automatic. You apply to your local council with supporting evidence, and you should tell them when your circumstances change.

General information only, not financial advice. Council Tax rules vary by council — check your local council's website.