Council Tax Discounts and Exemptions

The full Council Tax bill assumes that there are 2 adults living in the property. If there is just one adult living in your home, you are entitled to a discount of 25%.

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Some may be entitled to a discount because they, or others who are living with you are not counted in deciding how many adults live in a property. For example, full time students, hospital patients, people with severe learning disabilities. If everyone who lives in the household are disregarded for the purpose of calculating your Council Tax, then the discount granted could be up to 50%.

• See a full list of the people who aren’t counted for Council Tax purposes. (opens in new tab)

Referred to nationally as 'Significant Cognitive Impairment'.

Promoted recently by Welsh Government and the programme / website Money Saving Expert, Martin Lewis.

• Application form

You may be entitled to a discount if there is a room in your property that has been adapted for, and is mainly used by a person with a disability. For example an extra bathroom, second kitchen or another essential room associated with the disability. No discount will be available if the only modified part of your home is the normal kitchen, normal bathroom or normal toilet.

A list of the different classes of exemption:

• property occupied only by students (class N)
• students halls of residence (class M)
• property owned by the Secretary of State for Defence which is held for armed forces accommodation (class O)
• property occupied by visiting forces (class P)
• dwellings occupied only by under 18 year olds (class S)
• dwellings occupied only by those with learning difficulties / mental health disorder (class U)
• dwellings which are the sole or main residence of a person who is not a British citizen, who has diplomatic privileges and who would be liable for Council Tax were it not for this exemption (class V)
• dwellings which form part of a single property (e.g. annexes) which are occupied by a dependant relative of the person living in the other part. A relative is dependant if he / she is 65 years old, with learning difficulties / mental health disorder OR disabled (class W)
• dwellings with one or more care leaver (aged 24 or under, and a category 3 young person as defined by the Social Services and Well-being (Wales) Act 2014) and where every resident are either a care leaver, a student or someone with learning difficulties /mental health disorder - exemption effective from 1st April 2019 only (class X)
• properties providing temporary accommodation to survivors of abuse, provided by or commissioned by a local authority in Wales (class Y).

A list of the different classes of exemption:

• unoccupied and unfurnished property which needs or is undergoing major repairs or structural alteration. This exemption is limited to a maximum of 12 months, even if no work has been carried out. (An exemption will last for 6 months after the work is finished, but only to a maximum of 12 months exemption as a whole.) From 1 April 2026, up to a further 12 months exemption can be allowed when a property is purchased by a new owner (class A)
• unoccupied property owned and previously used by a charity (exemption lasts for 6 months) (class B)
• unoccupied and basically unfurnished property (exemption lasts for 6 months). From 1 April 2026, up to a further 6 months exemption can be allowed when a property is purchased by a new owner (class C)
• unoccupied property which is the home of someone who has gone to prison (class D)
• unoccupied property which was the home of someone who has gone to a residential home or a hospital to receive residential care (class E)
• unoccupied property which is awaiting for probate or letters of administration to be granted. From 1 April 2026, if probate has not been granted, then the exemption will be limited to 2 years. Also from 1 April 2026, it will be exempt for 12 months after probate. (It was 6 months prior to 1 April 2026.) (class F)
• property which is unoccupied because occupation is forbidden by law (class G)
• unoccupied property which is waiting to be occupied by a minister of religion – from 1 April 2026, limited to 12 months since becoming unoccupied (class H)
• unoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal care (class I)
• property left unoccupied by someone who has moved away to provide personal care for another person (class J)
• unoccupied property which was the home of one or more students (exemption lasts as long as the person who would normally pay the council tax bill remains a student) (class K)
• unoccupied property where a mortgage lender is in possession (class L)
• unoccupied property where the person who would normally pay the council tax bill is a bankrupt's or insolvent's trustee (class Q)
• unoccupied caravan pitch or mooring (class R)
• unoccupied annexes which cannot be let separately (class T)

Up to an additional 12 months, on empty properties, with major structural alteration taking place – available for first time buyers.

It extends the period of exemption up to 12 months from paying the Council Tax (Class A), for first time buyers, where the property is to be their sole or main residence once the work is complete.

The additional 12 months is granted where the building work is essential, with the work being to a standard comparable to a Class A exemption application.

It is applicable in instances where the exemption has been used by a prior owner or that the work can not be completed with good reason within the 12 months period.

Send an email with relevant details trethcyngor@gwynedd.llyw.cymru