Discounts and exemptions
Below is an outline of the different discounts and exemptions available.
If you don't receive a discount and believe that you are eligible, contact us:
Enquire about discounts / exemptions
Discounts for people who aren't counted
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%.
Discount / Exemption for People with Severe Learning Difficulties and / or Mental Health Disorder
Referred to nationally as 'Severely Mentally Impaired'
Promoted recently by Welsh Government and the programme / website Money Saving Expert, Martin Lewis.
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.
Exemptions from paying: Occupied properties
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 dificulties /mental health disorder - exemption effective from 1st April 2019 only (class X)
Exemptions from paying: Vacant properties
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) (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) (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 (exemption lasts until probate is granted and for 6 months after this provided that the property remains in the hands of the personal representative) (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 (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)
If the property is empty, and contains no furniture, it will be exempt for the first 6 months from the date the house became unfurnished (exempt class C above).
Once this period has finished no discount will be allowed and full council tax will be payable.
If it remains empty 12 months from the date it was emptied, then a 50% Empty Property premium will be raised.
Tell us about a change to an empty property
This refers to furnished and unoccupied properties.
From 1 April 2018 onwards an additional 50% premium will be raised on such properties. Up to this date there was NO discount for second homes, but there are some exemptions where a 50% discount will be applicable. These are:
- unoccupied caravans
- dwellings which are furnished but unoccupied because the owner is liable to a Council Tax elsewhere in job-related accommodation
- dwellings which are unoccupied because the liable person is the personal representative of the deceased former occupier and where less than 12 months have elapsed since grant of probate or Letters of Administration were obtained;
- armed forces personnel who are required to live in accommodation provided by the Ministry of Defence to perform the duties of their office.
If your application for a discount is refused please remember that you have the right to appeal- firstly to the Council and if refused again, to the Valuation Tribunal. Details of the Tribunal would be sent on refusal of your appeal.