Some dwellings may be exempt from paying council tax for a wide range of reasons and some residents may be entitled to receive a discount on the full amount payable.

Please see below for information about

• Exemptions
• Discounts

Exemption information

The full list of available exemptions are detailed below:

Properties occupied only by:

• Full time students.
• Student nurses.
• Members of visiting forces.
• Persons under 18.
• Persons who are severely mentally impaired.
• Diplomats.
• Granny annexes occupied by elderly or disabled relatives aged over 65.
  

Vacant dwellings which:

• Are unfurnished (exempt for up to six months)
• Are owned by a charity (exempt for up to six months)
• Require or are undergoing structural alterations or major repairs.
• Are left empty by someone who has moved to receive personal care in a hospital or home or elsewhere, where the person is unable to manage alone and the move is permanent.
• Are left empty by someone who has moved in order to provide personal care to a sick or disabled person who is unable to manage alone.
• Are waiting for probate or letters of administration to be granted following the death of the owner or tenant (and up to six months afterwards)
• Are repossessed.
• Are left empty by a liable person who is a trustee in bankruptcy.
• Are empty because their occupation is forbidden by law.
• Are left empty by full time students or student nurses.
• Are waiting to be occupied by a minister of religion.
• Are left empty by someone who has gone into prison for reason other than the non-payment of council tax or fines.
• Form part of single property and may not be let separately due to planning restrictions.
  

If you have looked at the list of exemptions given and you believe that your property may be exempt you can request an application form here:

Exemption Application Form

Discount information

The full council tax bill assumes that there are two adults living in the dwelling. If only one adult lives in the dwelling as their main home, the council tax bill may be reduced by 25%. If you want to apply for a single person's discount, then complete and return the application form under Related Documents on the right hand side of this page.

If a dwelling is no-one's main home, the bill may be reduced by up to 10% depending on whether the property is furnished or not. This can apply on empty dwellings or second homes.

If you, or someone who lives with you, uses a wheelchair indoors, needs a room or an extra bathroom or kitchen, or extra space in your property to meet the special needs arising from a disability, you may be entitled to a reduced council tax bill. Where a discount is awarded, you will be charged council tax at the rate set for the band below your actual property band. For example if your property is band D, you will be charged at the rate for band C. Since 1st April 2000, properties in Band A can also claim a reduction.

If you have been granted a reduction, this will be shown as a disabled band reduction on the front of your bill. If you have not been granted a reduction and you believe that you might be eligible, please write telling us your name and address, tax account number, a daytime contact telephone number and why you believe that you may be eligible.

You should write to:

Revenues & Benefits
PO Box 2797
Bath
BA1 1WF

Some people do not count as an adult for council tax purposes when calculating the tax bill. These are:

• Full-time students, student nurses, apprentices and youth training trainees.
• Patients permanently resident in hospital.
• People who are being looked after in care homes.
• Severely mentally impaired people.
• People staying in certain hostels or night shelters.
• 18 or 19 year olds who are still at school, and those who leave school after March for the months up to November.
• Care workers working for low pay, usually for a charity.
• People caring for someone with a disability or long term illness who is not a spouse, partner or child under 18.
• Members of visiting forces and certain international institutions.
• Members of religious communities - monks and nuns.
• People in prison (except those in prison for non-payment of council tax or a fine)
  

If you have been granted a discount, this will be shown as a deduction on the front of your bill. If you have not been granted a discount and you believe that you might be eligible you can ask for a form to be sent to you by using the following link:

Discount Application Form

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