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Other Council Tax discounts and exemptions

You may be entitled to a discount because you or others who are living with you are not counted when calculating the amount of the Council Tax due. If everyone who lives in the household are not counted, then you may be able to get a further discount or exemption.

We don’t give discounts automatically, we may ask you for proof or inspect your home.

You still need to pay your Council Tax while applying, but if you are entitled to a discount we will refund you.

18 year olds still at school

You are 18 and still at school if you are in full-time education and a parent is still receiving child benefit.

Submit an enquiry (opens new tab)

Apprentices

You are an apprentice if you:

  • are employed to learn a trade which leads to a qualification recognised by the Qualifications and Curriculum Authority
  • earn no more than £195 a week

Submit an enquiry (opens new tab)

Care leavers

You are a care leaver if you are:

  • Plymouth care leaver
  • living in Plymouth
  • under 25 years old

Apply for a care leavers discount (opens new tab)

Care workers

You are a care worker if you are employed to provide care or support for someone:

  • for at least 24 hours a week,
  • are paid no more than £44 a week
  • live in premises provided by your employer to help you perform your work

You must be employed by one of the following organisations or employed by the person you care for but have been introduced to them by one of the following organisations:

  • Plymouth City Council
  • The government
  • A charitable organisation

Submit an enquiry (opens new tab)

Carers 

You are a carer if you provide care for at least 35 hours a week to another person who lives with you who isn't your partner, spouse or child (under 18).

The person you're caring for must be entitled to one of the following benefits:

  • Attendance Allowance
  • Disability Living Allowance (middle or higher rate care component)
  • Disablement pension (highest rate)

Submit an enquiry (opens new tab)

Ministry of Defence Council Tax Relief 

Armed forces personnel deployed on operations overseas, who normally pay Council Tax, can claim a tax-free payment on the cost of their Council Tax, which is paid directly by the Ministry of Defence (MoD). 

To claim this discount, you need to go to your unit HR staff with the relevant Council Tax bill. The MoD will then calculate your payment on a daily rate and it will be paid as a lump sum in your salary at the end of your Operational Tour. 

Severely mentally impaired

You are severely mentally impaired (SMI) if it's been confirmed by a doctor and you are entitled (though not necessarily receiving) one of the following benefits:
 

  • Incapacity Benefit
  • Employment Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • Disability Living Allowance (higher or middle rate care component)
  • Working Tax Credit (disability element)
  • An unemployability supplement
  • Attendance Allowance at one of the four rates payable with disablement benefit or war disablement pension
  • An unemployability supplement payable with war disablement pension
  • Income Support (disability premium)
  • Personal independence payment (standard or enhanced daily living component)
  • Universal Credit - Limited capability for work and work-related activity element

Apply for an SMI discount (opens new tab)

Visiting forces

A property is exempt from Council Tax if the person who would otherwise have been liable is either of the following:

  • member of a visiting force from a country to which the Visiting Forces Act 1952 applies
  • member of a civilian component of the force

A dependant of a member is also exempt, providing that the dependant is neither a British citizen nor ordinarily resident in the United Kingdom.

To apply submit a general enquiry. You need to confirm which country you are visiting from and send one of the following items with your application:

  • certificate issued under Section 11 of the Visiting Forces Act 1952
  • written confirmation from the relevant defence organisation

Submit an enquiry (opens new tab)

Properties exempt from Council Tax

There may be a period of time when you don't pay Council Tax on the following properties:

Unoccupied properties

  • homes left empty by a prisoner and no-one else lives in it
  • homes left empty by a patient living in a hospital, nursing home or care home and they have no plans to move back
  • homes left empty by a person who's died: exempt for as long as it remains unoccupied and until probate is granted, and for up to six months after that date as long as the property remains unoccupied and has not been sold or transferred to someone else.
  • occupation prohibited by law
  • empty homes which are used by a minister of religion
  • homes left empty by a person receiving care and no-one else lives in it
  • homes left empty by a person providing care and no one else lives in it
  • homes left empty by a student
  • repossessed homes
  • homes left empty by a bankrupt
  • empty caravan pitches or moorings (for as long as the pitch or mooring is empty)
  • empty annexes that can't be let separately because it's part of the main home or because of planning restriction (often applies to granny flats)
  • empty homes owned by a charity (for up to six months from the date it was last occupied by the charity)

Occupied properties

  • halls of residence if they're occupied by students and owned or managed by an educational establishment
  • homes occupied entirely by full time students
  • home owned by the Ministry of Defence or UK armed forces
  • home occupied by visiting forces
  • home occupied by people under the age of 18
  • home occupied by a severely mentally impaired person
  • home occupied by a non-British diplomat
  • an annex occupied by a dependant relative if it's self-contained, forms part of another home and is occupied by a relative who is over 65 years old, disabled or severely mentally impaired