Council Tax Exemptions — The Complete List for 2026

Council tax exemptions can reduce your bill significantly — or eliminate it entirely. But many households that qualify never claim because they don't know the exemption exists or assume they're not eligible. This guide covers every major council tax exemption available in England, who qualifies, and how to apply. If you think you may be eligible for an exemption you haven't claimed, you can also backdate the claim in most cases.

What Is a Council Tax Exemption?

An exemption means you pay nothing — it is different from a discount (which reduces your bill by a percentage). Exemptions are granted based on who lives in the property or the status of the property itself. Some are automatic; most require an application to your local council. The rules are set nationally but administered locally, so the application process varies by council.

Exemptions Based on Who Lives in the Property

Full-time students: A property occupied entirely by full-time students is fully exempt from council tax. Each student must provide a student exemption certificate from their university or college. If even one adult resident is not a student, the exemption does not apply — though the non-student may qualify for a 25% single person discount if all other residents are students (who are disregarded).

Student nurses: Student nurses on NHS-funded courses are disregarded for council tax purposes, similar to full-time students. If a property is occupied only by student nurses, it may qualify for a full exemption.

Apprentices and school leavers: Apprentices earning below a certain threshold and young people aged 18–19 still in full-time non-advanced education (e.g. A-levels) are disregarded for council tax counting. This can affect whether a single person discount applies.

Severely mentally impaired (SMI): A person with a severe impairment of intelligence and social functioning resulting from a condition such as dementia, stroke, or severe learning disability is disregarded. If the only other adult in the property is SMI, a full exemption may apply. If there are two adults and one is SMI, a 25% discount applies.

Care workers and live-in carers: A person employed to provide care or support to another person — and who lives with that person as a result — is disregarded. This must be a formal care arrangement, not informal family care.

People in care homes and hospitals: A person who has moved permanently into a care home or hospital is disregarded at their previous address, which can trigger a single person discount or full exemption depending on the remaining occupants.

People in detention: Prisoners or people held in detention centres are disregarded for council tax purposes.

Members of religious communities: Members of certain religious communities (such as monasteries and convents) who have no income of their own are disregarded.

Diplomats and visiting forces: Diplomats and members of visiting armed forces are disregarded. Properties occupied exclusively by diplomats are fully exempt.

18-year-olds for whom child benefit is payable: Young people aged 18 for whom a parent or guardian is still claiming child benefit are disregarded.

Exemptions Based on Property Status

Empty properties — Class C (unfurnished and empty): An unfurnished empty property is typically exempt for the first 1–3 months (rules vary by council). After that period, the full rate applies — and many councils now charge a premium for long-term empty properties (up to 300% in some areas).

Empty properties undergoing major repairs or structural alteration: A property that is empty and undergoing major structural repairs or alterations may qualify for an exemption for up to 12 months. The works must be substantial — redecoration alone does not qualify. See our landlord refurbishment checklist for more details.

Repossessed properties: A property that has been repossessed by a mortgage lender is exempt from council tax until it is sold or reoccupied.

Properties left empty by someone who has moved to receive care: If the sole or main occupant has moved into a care home, hospital, or to receive care elsewhere, the vacated property is exempt — not just discounted.

Properties left empty by someone who has gone to prison: Similarly, if the sole occupant is in prison, the property is exempt.

Properties left empty by a student: A property owned by a student and left unoccupied while they study elsewhere may qualify for exemption as long as the student is the sole occupant when they're home.

Annexes occupied by a dependent relative: An annexe that forms part of a single property and is occupied by a dependent relative of the main property owner qualifies for a 50% discount. A dependent relative is defined as someone who is elderly (65+), substantially and permanently disabled, or severely mentally impaired.

Properties in the estate of a deceased person: From the date of death until probate is granted, and then for up to 6 months after probate (as long as the property remains empty and unsold), an estate property is exempt.

Properties owned by a charity: A property owned by a charity and unoccupied for up to 6 months is exempt, provided it was last used for charitable purposes.

Halls of residence: Purpose-built student halls of residence are fully exempt.

How to Claim an Exemption

Contact your local council directly — most have an online form or phone line. You will need to explain which exemption applies and provide evidence (e.g. a student certificate, GP letter confirming SMI, tenancy end date, probate documentation). The council will apply the exemption from the date you notify them, but most will backdate it if you can show you were eligible earlier. There is no national time limit on backdating, though individual councils may apply their own policies.

Exemptions and Your Council Tax Band

An exemption removes your council tax liability entirely while the exemption applies — but it does not change your band. If you return to paying council tax later and believe your band is wrong, you can challenge it at any time through the VOA. Use TaxBandCheck to check whether your band looks correct against neighbouring properties. If you are in a higher band than similar nearby homes, you may have a refund claim even after a period of exemption. See our guide on how to challenge your council tax band or find out how much council tax refund you could get.

If you need help with a council tax band challenge or exemption claim, our network of council tax specialists can advise.