What households pay Council Tax?

Council Tax applies to houses, bungalows, flats, maisonettes, mobile homes, and house boats, both owned and rented. One bill is sent per household.

Some households will not be charged Council Tax and an exemption will be applied to the account.

Important: You must register your property for Council Tax even if you think you will be exempt from paying. We can apply any discounts or exemptions after you register.

The following households/properties are exempt from Council Tax

  • All occupiers are students
  • All occupiers are under 18
  • Severely mentally impaired
  • Diplomats and certain dependants
  • Dependant relatives in self-contained parts of the property, such as a granny annexe

The following empty properties are exempt from Council Tax

  • Owned by a charity (exempt for six months)
  • Repossessed
  • Occupation is forbidden by law
  • Awaiting occupation by a minister of religion
  • Difficult to let separately because it forms a part of another home
  • A vacant pitch or mooring

A Council Tax exemption will be applied if the property is empty because

  • The resident is in prison (but not for non-payment of fines or Council Tax)
  • The resident is receiving care in a hospital, a home or elsewhere
  • The resident is a student
  • The resident is caring for someone
  • The resident has died (exempt for up to six months after the grant of probate or letters of administration)
  • The resident is a trustee in bankruptcy

For more information view who is responsible for paying Council Tax on a property.


I am a full time student, do I still need to register for Council Tax? SHOW

I am under 18, do I need to pay Council Tax? SHOW