Exemptions and Discounts

Information about exemptions and discounts for Council Tax

Discounts  

Your Council Tax bill assumes that there are two adults living in your home. If only one adult lives there (as their main home), we will reduce the bill by a quarter (25%). If a property is no one's main home and it is unfurnished, we will reduce the bill by half (50%). If a property is no one's main home and it is furnished, it will be classed as a second home and we will reduce the bill by 10%

The following people are not included when we calculate the number of adults living in a property:  

  • Full-time students, student nurses, apprentices and youth training trainees; 
  • People who live in hospital;   
  • People who are being looked after in care homes;  
  • People who are severely mentally disabled;  
  • People staying in certain hostels or night shelters;  
  • 18 or 19 year olds for whom another person receives Child Benefit;   
  • School leavers under 20 years of age for the period 1 May to 31 October;    
  • Care workers working for low pay, usually for charities;  
  • People caring for someone with a disability who is not a partner or a child under 18;  
  • Members of visiting forces and certain international institutions;  
  • Diplomats and their non-British husbands or wives;   
  • Monks and nuns; and
  • People in prison (except those in prison for not paying Council Tax or a fine).    

If we give you a discount, you must tell us about any change in your circumstances which could affect your entitlement.    

Granny annexes (flats)       

Where a flat or self-contained part of a home is lived in by an elderly or disabled relative of those living in the rest of the house, we do not treat it as a separate home for the purposes of Council Tax.    

People with disabilities  

As people with disabilities may need extra space a discount may be available if you, or someone who lives with you, is disabled and has a room, or extra space in the property to meet their special needs. We reduce your bill by putting your home into the valuation band below. (If your home is in Band C, we put it in Band B). If your home is in Band A, you are already in the lowest band, so we cannot put you into a lower band, but you will get a reduction. Please ask us for details if you would like to know more. 

Exemptions   

Some homes don't have to pay Council Tax - these are known as exempt properties, and include the following:  

  • properties lived in only by students, or  
  • by people who are severely mentally disabled, or  
  • empty properties which are: 
    - unfurnished (exempt for up to six months)  
    - owned by a charity (exempt for up to six months)  
    - undergoing or need structural alteration or major repair (exempt for a maximum of one year)  
    - left empty by someone who is in prison   
    - left empty by someone who has moved to receive personal care or by someone who has moved to give personal care to another person  
    - waiting for probate or letters of administration to be granted (and for up to six months after)  
    - reposessed  
    - the responsibility of a bankrupt's trustee   
    - owned or leased by foreign diplomats  
    - empty because no one is allowed to live in them by law  
    - waiting to be lived in by a minister of religion        

If you think your property should be exempt, please contact us.       

Students  

To be classed as a student for Council Tax purposes, you will need to fall into one of the categories detailed in these notes. 
In order for a discount to be awarded, this will depend on the number of adults (including the student), living in the property. If there are at least two adults in the property, not including the student, no discount can apply.    

Where all of the residents are students, a full exemption from the Council Tax will apply.    

In all cases, student certificates must be forwarded with the discount application. The certificates can be obtained from the relevant college / university.       

Students in Further / Higher Education and Nursing Diploma Students are:  

  • undertaking a full-time course of higher education for at least one academic or calendar year; and  
  • normally required to undertake periods of study, tuition or work experience which average at least 21 hours a week;  
  • undertaking a Nursing Diploma course; or   
  • undertaking a student midwife course, health visitor course or are a student nurse at a university.        

Students in Further Education and under 20 years of age are those whose course:  

  • is for at least 3 calendar months;  
  • is not a course of higher education; 
  • is received principally other than through correspondance;  
  • is not taken in consequence of an offer or employment held; and  
  • tuition / supervised study must be principally undertaken between 8.00am and 5.30pm and must be in excess of 12 hours per week.       

What happens if I apply for a discount?  

On receipt of the completed discount application and student certificate, the application will be checked and if applicable, a discount will be awarded. This discount will normally commence from the start date of the course and end on the last day of the course. For Council Tax purposes, the period of the course will include all vacation periods during the course.     

A course cannot be treated as a full-time course if the periods of work experience over the full length of the course exceeds the periods of study and tuition.  

Where a property is occupied by two adults and one is a student, a 25% discount will apply. If all residents are classed as students, an exemption will apply and no Council Tax will be payable.  

In all cases, where a discount or exemption is awarded, a revised bill will be issued at the start of the discount period and also at the end of the period.  

What if I need further information about discounts?  

Should you require any further assistance or information, or if you require the Student Discounts form, please contact the Customer Accounts Section:     

Telephone: 01462 611200   

Email customer.accounts@midbeds.gov.uk

Post: Customer Accounts Section, Mid Beds District Council, Priory House, Monks Walk Shefford, Beds SG17 5TQ

Linked documents:

Download Revenues and Benefits Service Standards (application/pdf; 111kb)