Council Tax property discounts and exemptions

Exemptions for occupied properties

If your property is occupied only by people in one of these specific categories, it will be exempt. You will get a 100% discount on your bill and will not have to pay any Council Tax for it.

Your property will be exempt if it falls into one of the following classes.


Exemptions for occupied properties
Class Exemption
M A student hall of residence.
N Occupied only by full time students.
O Living accommodation for UK armed forces, owned by the Ministry of Defence.
P Occupied by visiting forces.
S Occupied only by people under the age of 18.
U A property in which all the residents are severely mentally impaired (except if the landlord or care home owner is liable).
V Occupied by people with diplomatic immunity.
W Annexed to a family home and occupied by that family's elderly or disabled relatives.

Contact us

Telephone: 0300 300 8306

Please quote your Council Tax account reference in all correspondence – your account reference is 8 or 9 digits long and starts with a 4, 7 or 8. You can find it on your Council Tax bill or any letter we’ve sent about your Council Tax.